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 ($0.25q)		1,950
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,100 + $0.40q)		5,220
Shipping ($0.70q)		5,460
Utilities ($1,200)		1,200
Other ($460 + $0.01q)		538
Total expense		17,868
Net operating income	$	14,502

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	27,400
Expenses:
Packing supplies		2,120
Oyster bed maintenance		3,360
Wages and salaries		5,630
Shipping		5,190
Utilities		1,010
Other		1,158
Total expense		18,468
Net operating income	$	8,932

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.)