Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)		7,300
Revenue ($4.15q)	$	30,295
Expenses:
Packing supplies ($0.25q)		1,825
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,100 + $0.40q)		5,020
Shipping ($0.80q)		5,840
Utilities ($1,270)		1,270
Other ($480 + $0.01q)		553
Total expense		17,808
Net operating income	$	12,487

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,300
Revenue	$	27,100
Expenses:
Packing supplies		1,995
Oyster bed maintenance		3,160
Wages and salaries		5,430
Shipping		5,570
Utilities		1,080
Other		1,173
Total expense		18,408
Net operating income	$	8,692

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.