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 ($4.15q)	$	32,370
Expenses:
Packing supplies ($0.35q)		2,730
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,400 + $0.50q)		6,300
Shipping ($0.65q)		5,070
Utilities ($1,290)		1,290
Other ($500 + $0.01q)		578
Total expense		19,268
Net operating income	$	13,102

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	26,800
Expenses:
Packing supplies		2,900
Oyster bed maintenance		3,160
Wages and salaries		6,710
Shipping		4,800
Utilities		1,100
Other		1,198
Total expense		19,868
Net operating income	$	6,932

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.)