Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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)	7,600
Revenue ($4.15q)	$ 31,540
Expenses:
Packing supplies ($0.35q)	2,660
Oyster bed maintenance ($3,300)	3,300
Wages and salaries ($2,400 + $0.30q)	4,680
Shipping ($0.75q)	5,700
Utilities ($1,280)	1,280
Other ($450 + $0.01q)	526
Total expense	18,146
Net operating income	$ 13,394

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,600
Revenue	$ 27,400
Expenses:
Packing supplies	2,830
Oyster bed maintenance	3,160
Wages and salaries	5,090
Shipping	5,430
Utilities	1,090
Other	1,146
Total expense	18,746
Net operating income	$ 8,654

Required:

Calculate the companys revenue and spending variances for August.

Note: 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.