Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)	7,400
Revenue ($4.15q)	$ 30,710
Expenses:
Packing supplies ($0.30q)	2,220
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,500 + $0.35q)	5,090
Shipping ($0.65q)	4,810
Utilities ($1,260)	1,260
Other ($450 + $0.01q)	524
Total expense	17,004
Net operating income	$ 13,706

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,400
Revenue	$ 26,500
Expenses:
Packing supplies	2,390
Oyster bed maintenance	2,960
Wages and salaries	5,500
Shipping	4,540
Utilities	1,070
Other	1,144
Total expense	17,604
Net operating income	$ 8,896

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.)