Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)	7,100
Revenue ($4.10q)	$ 29,110
Expenses:
Packing supplies ($0.25q)	1,775
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,500 + $0.40q)	5,340
Shipping ($0.75q)	5,325
Utilities ($1,220)	1,220
Other ($400 + $0.01q)	471
Total expense	17,331
Net operating income	$ 11,779

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,100
Revenue	$ 27,400
Expenses:
Packing supplies	1,945
Oyster bed maintenance	3,060
Wages and salaries	5,750
Shipping	5,055
Utilities	1,030
Other	1,091
Total expense	17,931
Net operating income	$ 9,469

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.)