Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)	7,200
Revenue ($4.20q)	$ 30,240
Expenses:
Packing supplies ($0.25q)	1,800
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,100 + $0.45q)	5,340
Shipping ($0.65q)	4,680
Utilities ($1,240)	1,240
Other ($500 + $0.01q)	572
Total expenses	16,832
Net operating income	$ 13,408

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,200
Revenue	$ 27,400
Expenses:
Packing supplies	1,970
Oyster bed maintenance	3,060
Wages and salaries	5,750
Shipping	4,410
Utilities	1,050
Other	1,192
Total expenses	17,432
Net operating income	$ 9,968

Required:

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.