Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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) 7,900 Revenue ($4.20q) $ 33,180 Expenses: Packing supplies ($0.40q) 3,160 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,100 + $0.35q) 4,865 Shipping ($0.65q) 5,135 Utilities ($1,280) 1,280 Other ($480 + $0.01q) 559 Total expense 18,199 Net operating income $ 14,981 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,900 Revenue $ 27,200 Expenses: Packing supplies 3,330 Oyster bed maintenance 3,060 Wages and salaries 5,275 Shipping 4,865 Utilities 1,090 Other 1,179 Total expense 18,799 Net operating income $ 8,401

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.