Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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)		7,500
Revenue ($4.20q)	$	31,500
Expenses:
Packing supplies ($0.30q)		2,250
Oyster bed maintenance ($3,600)		3,600
Wages and salaries ($2,200 + $0.35q)		4,825
Shipping ($0.60q)		4,500
Utilities ($1,210)		1,210
Other ($450 + $0.01q)		525
Total expense		16,910
Net operating income	$	14,590

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,500
Revenue	$	27,500
Expenses:
Packing supplies		2,420
Oyster bed maintenance		3,460
Wages and salaries		5,235
Shipping		4,230
Utilities		1,020
Other		1,145
Total expense		17,510
Net operating income	$	9,990

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.)