Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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)		7,700
Revenue ($4.20q)	$	32,340
Expenses:
Packing supplies ($0.25q)		1,925
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,400 + $0.25q)		4,325
Shipping ($0.60q)		4,620
Utilities ($1,280)		1,280
Other ($420 + $0.01q)		497
Total expense		16,147
Net operating income	$	16,193

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	26,800
Expenses:
Packing supplies		2,095
Oyster bed maintenance		3,360
Wages and salaries		4,735
Shipping		4,350
Utilities		1,090
Other		1,117
Total expense		16,747
Net operating income	$	10,053

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.)