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 ($4.05q)	$ 31,590
Expenses:
Packing supplies ($0.30q)	2,340
Oyster bed maintenance ($3,300)	3,300
Wages and salaries ($2,000 + $0.35q)	4,730
Shipping ($0.65q)	5,070
Utilities ($1,220)	1,220
Other ($470 + $0.01q)	548
Total expense	17,208
Net operating income	$ 14,382

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 26,800
Expenses:
Packing supplies	2,510
Oyster bed maintenance	3,160
Wages and salaries	5,140
Shipping	4,800
Utilities	1,030
Other	1,168
Total expense	17,808
Net operating income	$ 8,992

Required:

1) Calculate the companys revenue and spending variances for August.

Note: 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.