Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)		7,400
Revenue ($4.10q)	$	30,340
Expenses:
Packing supplies ($0.30q)		2,220
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,500 + $0.35q)		5,090
Shipping ($0.70q)		5,180
Utilities ($1,220)		1,220
Other ($430 + $0.01q)		504
Total expense		17,314
Net operating income	$	13,026

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,400
Revenue	$	26,600
Expenses:
Packing supplies		2,390
Oyster bed maintenance		2,960
Wages and salaries		5,500
Shipping		4,910
Utilities		1,030
Other		1,124
Total expense		17,914
Net operating income	$	8,686

Required:

Compute 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.)