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 ($3,200)		3,200
Wages and salaries ($2,100 + $0.30q)		4,260
Shipping ($0.65q)		4,680
Utilities ($1,240)		1,240
Other ($490 + $0.01q)		562
Total expense		16,462
Net operating income	$	13,058

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	27,400
Expenses:
Packing supplies		2,690
Oyster bed maintenance		3,060
Wages and salaries		4,670
Shipping		4,410
Utilities		1,050
Other		1,182
Total expense		17,062
Net operating income	$	10,338

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.)