Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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)		7,600
Revenue ($4.25q)	$	32,300
Expenses:
Packing supplies ($0.35q)		2,660
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,100 + $0.30q)		4,380
Shipping ($0.65q)		4,940
Utilities ($1,220)		1,220
Other ($460 + $0.01q)		536
Total expense		16,736
Net operating income	$	15,564

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,600
Revenue	$	27,500
Expenses:
Packing supplies		2,830
Oyster bed maintenance		2,860
Wages and salaries		4,790
Shipping		4,670
Utilities		1,030
Other		1,156
Total expense		17,336
Net operating income	$	10,164

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.)