Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)	7,200
Revenue ($4.05q)	$ 29,160
Expenses:
Packing supplies ($0.30q)	2,160
Oyster bed maintenance ($3,300)	3,300
Wages and salaries ($2,300 + $0.30q)	4,460
Shipping ($0.65q)	4,680
Utilities ($1,260)	1,260
Other ($410 + $0.01q)	482
Total expense	16,342
Net operating income	$ 12,818

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,200
Revenue	$ 27,000
Expenses:
Packing supplies	2,330
Oyster bed maintenance	3,160
Wages and salaries	4,870
Shipping	4,410
Utilities	1,070
Other	1,102
Total expense	16,942
Net operating income	$ 10,058

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.