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 ($4.25q)	$ 32,725
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 ($1,230)	1,230
Other ($450 + $0.01q)	527
Total expense	16,127
Net operating income	$ 16,598

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,700
Revenue	$ 26,700
Expenses:
Packing supplies	2,095
Oyster bed maintenance	3,360
Wages and salaries	4,735
Shipping	4,350
Utilities	1,040
Other	1,147
Total expense	16,727
Net operating income	$ 9,973

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.)