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 ($4.15q)	$	29,880
Expenses:
Packing supplies ($0.40q)		2,880
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,300 + $0.25q)		4,100
Shipping ($0.65q)		4,680
Utilities ($1,210)		1,210
Other ($510 + $0.01q)		582
Total expense		16,752
Net operating income	$	13,128

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		3,050
Oyster bed maintenance		3,160
Wages and salaries		4,510
Shipping		4,410
Utilities		1,020
Other		1,202
Total expense		17,352
Net operating income	$	10,048

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.)