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 ($4.15q)	$ 29,465
Expenses:
Packing supplies ($0.40q)	2,840
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,100 + $0.50q)	5,650
Shipping ($0.75q)	5,325
Utilities ($1,210)	1,210
Other ($500 + $0.01q)	571
Total expense	18,696
Net operating income	$ 10,769

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,100
Revenue	$ 26,900
Expenses:
Packing supplies	3,010
Oyster bed maintenance	2,960
Wages and salaries	6,060
Shipping	5,055
Utilities	1,020
Other	1,191
Total expense	19,296
Net operating income	$ 7,604

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.