Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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)		7,700
Revenue ($4.15q)	$	31,955
Expenses:
Packing supplies ($0.30q)		2,310
Oyster bed maintenance ($3,600)		3,600
Wages and salaries ($2,100 + $0.40q)		5,180
Shipping ($0.60q)		4,620
Utilities ($1,240)		1,240
Other ($460 + $0.01q)		537
Total expense		17,487
Net operating income	$	14,468

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	27,200
Expenses:
Packing supplies		2,480
Oyster bed maintenance		3,460
Wages and salaries		5,590
Shipping		4,350
Utilities		1,050
Other		1,157
Total expense		18,087
Net operating income	$	9,113

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.)