Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)	7,800
Revenue ($4.20q)	$ 32,760
Expenses:
Packing supplies ($0.25q)	1,950
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,600 + $0.30q)	4,940
Shipping ($0.65q)	5,070
Utilities ($1,280)	1,280
Other ($490 + $0.01q)	568
Total expense	16,908
Net operating income	$ 15,852

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 27,000
Expenses:
Packing supplies	2,120
Oyster bed maintenance	2,960
Wages and salaries	5,350
Shipping	4,800
Utilities	1,090
Other	1,188
Total expense	17,508
Net operating income	$ 9,492

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.)