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 ($4.05q)	$ 31,185
Expenses:
Packing supplies ($0.35q)	2,695
Oyster bed maintenance ($3,500)	3,500
Wages and salaries ($2,300 + $0.45q)	5,765
Shipping ($0.75q)	5,775
Utilities ($1,280)	1,280
Other ($480 + $0.01q)	557
Total expense	19,572
Net operating income	$ 11,613

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,700
Revenue	$ 27,100
Expenses:
Packing supplies	2,865
Oyster bed maintenance	3,360
Wages and salaries	6,175
Shipping	5,505
Utilities	1,090
Other	1,177
Total expense	20,172
Net operating income	$ 6,928

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.)