Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,000 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)		7,000
Revenue ($4.10q)	$	28,700
Expenses:
Packing supplies ($0.35q)		2,450
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,200 + $0.30q)		4,300
Shipping ($0.65q)		4,550
Utilities ($1,300)		1,300
Other ($440 + $0.01q)		510
Total expense		16,410
Net operating income	$	12,290

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,000
Revenue	$	27,100
Expenses:
Packing supplies		2,620
Oyster bed maintenance		3,160
Wages and salaries		4,710
Shipping		4,280
Utilities		1,110
Other		1,130
Total expense		17,010
Net operating income	$	10,090

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.)