Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)	7,800
Revenue ($4.20q)	$ 32,760
Expenses:
Packing supplies ($0.30q)	2,340
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,000 + $0.35q)	4,730
Shipping ($0.65q)	5,070
Utilities ($1,280)	1,280
Other ($480 + $0.01q)	558
Total expense	17,178
Net operating income	$ 15,582

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 27,000
Expenses:
Packing supplies	2,510
Oyster bed maintenance	3,060
Wages and salaries	5,140
Shipping	4,800
Utilities	1,090
Other	1,178
Total expense	17,778
Net operating income	$ 9,222

Required:

Calculate the companys revenue and spending variances for August. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.)