Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)	8,000
Revenue ($4.25q)	$ 34,000
Expenses:
Packing supplies ($0.35q)	2,800
Oyster bed maintenance ($3,300)	3,300
Wages and salaries ($2,600 + $0.25q)	4,600
Shipping ($0.55q)	4,400
Utilities ($1,220)	1,220
Other ($410 + $0.01q)	490
Total expense	16,810
Net operating income	$ 17,190

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	8,000
Revenue	$ 26,800
Expenses:
Packing supplies	2,970
Oyster bed maintenance	3,160
Wages and salaries	5,010
Shipping	4,130
Utilities	1,030
Other	1,110
Total expense	17,410
Net operating income	$ 9,390

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.)