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 ($4.10q)	$	29,520
Expenses:
Packing supplies ($0.35q)		2,520
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,200 + $0.40q)		5,080
Shipping ($0.75q)		5,400
Utilities ($1,300)		1,300
Other ($410 + $0.01q)		482
Total expense		17,782
Net operating income	$	11,738

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	26,800
Expenses:
Packing supplies		2,690
Oyster bed maintenance		2,860
Wages and salaries		5,490
Shipping		5,130
Utilities		1,110
Other		1,102
Total expense		18,382
Net operating income	$	8,418

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.