Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)	8,000
Revenue ($4.15q)	$ 33,200
Expenses:
Packing supplies ($0.30q)	2,400
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,300 + $0.50q)	6,300
Shipping ($0.60q)	4,800
Utilities ($1,270)	1,270
Other ($470 + $0.01q)	550
Total expense	18,720
Net operating income	$ 14,480

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	8,000
Revenue	$ 27,200
Expenses:
Packing supplies	2,570
Oyster bed maintenance	3,260
Wages and salaries	6,710
Shipping	4,530
Utilities	1,080
Other	1,170
Total expense	19,320
Net operating income	$ 7,880

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.)