Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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)		7,700
Revenue ($4.10q)	$	31,570
Expenses:
Packing supplies ($0.35q)		2,695
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,400 + $0.50q)		6,250
Shipping ($0.55q)		4,235
Utilities ($1,230)		1,230
Other ($500 + $0.01q)		577
Total expense		18,087
Net operating income	$	13,483

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	26,900
Expenses:
Packing supplies		2,865
Oyster bed maintenance		2,960
Wages and salaries		6,660
Shipping		3,965
Utilities		1,040
Other		1,197
Total expense		18,687
Net operating income	$	8,213

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.)