Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 pounds of oysters in August. The companys flexible budget for August appears below:

Quilcene Oysteria
Flexible Budget
For the Month Ended August 31
Actual pounds (q)		7,500
Revenue ($4.20q)	$	31,500
Expenses:
Packing supplies ($0.40q)		3,000
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,500 + $0.45q)		5,875
Shipping ($0.55q)		4,125
Utilities ($1,270)		1,270
Other ($420 + $0.01q)		495
Total expense		17,865
Net operating income	$	13,635

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,500
Revenue	$	26,700
Expenses:
Packing supplies		3,170
Oyster bed maintenance		2,960
Wages and salaries		6,285
Shipping		3,855
Utilities		1,080
Other		1,115
Total expense		18,465
Net operating income	$	8,235

Required:

Calculate the companys revenue and spending variances for August. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable,