Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)		7,100
Revenue ($4.15q)	$	29,465
Expenses:
Packing supplies ($0.40q)		2,840
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,400 + $0.35q)		4,885
Shipping ($0.60q)		4,260
Utilities ($1,230)		1,230
Other ($420 + $0.01q)		491
Total expense		17,006
Net operating income	$	12,459

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	27,300
Expenses:
Packing supplies		3,010
Oyster bed maintenance		3,160
Wages and salaries		5,295
Shipping		3,990
Utilities		1,040
Other		1,111
Total expense		17,606
Net operating income	$	9,694

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.)