Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)		7,800
Revenue ($4.25q)	$	33,150
Expenses:
Packing supplies ($0.25q)		1,950
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,500 + $0.35q)		5,230
Shipping ($0.75q)		5,850
Utilities ($1,210)		1,210
Other ($480 + $0.01q)		558
Total expense		17,798
Net operating income	$	15,352

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	27,400
Expenses:
Packing supplies		2,120
Oyster bed maintenance		2,860
Wages and salaries		5,640
Shipping		5,580
Utilities		1,020
Other		1,178
Total expense		18,398
Net operating income	$	9,002

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.)