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 ($4.10q)	$	31,980
Expenses:
Packing supplies ($0.30q)		2,340
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,500 + $0.40q)		5,620
Shipping ($0.55q)		4,290
Utilities ($1,220)		1,220
Other ($450 + $0.01q)		528
Total expense		17,498
Net operating income	$	14,482

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	27,200
Expenses:
Packing supplies		2,510
Oyster bed maintenance		3,360
Wages and salaries		6,030
Shipping		4,020
Utilities		1,030
Other		1,148
Total expense		18,098
Net operating income	$	9,102

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.)