Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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)		7,900
Revenue ($4.15q)	$	32,785
Expenses:
Packing supplies ($0.30q)		2,370
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,100 + $0.35q)		4,865
Shipping ($0.70q)		5,530
Utilities ($1,250)		1,250
Other ($450 + $0.01q)		529
Total expense		18,044
Net operating income	$	14,741

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,900
Revenue	$	27,200
Expenses:
Packing supplies		2,540
Oyster bed maintenance		3,360
Wages and salaries		5,275
Shipping		5,260
Utilities		1,060
Other		1,149
Total expense		18,644
Net operating income	$	8,556

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.)