Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)	7,400
Revenue ($4.05q)	$ 29,970
Expenses:
Packing supplies ($0.35q)	2,590
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,200 + $0.45q)	5,530
Shipping ($0.75q)	5,550
Utilities ($1,280)	1,280
Other ($490 + $0.01q)	564
Total expense	18,714
Net operating income	$ 11,256

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,400
Revenue	$ 27,400
Expenses:
Packing supplies	2,760
Oyster bed maintenance	3,060
Wages and salaries	5,940
Shipping	5,280
Utilities	1,090
Other	1,184
Total expense	19,314
Net operating income	$ 8,086

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.)