Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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)	7,500
Revenue ($4.25q)	$ 31,875
Expenses:
Packing supplies ($0.35q)	2,625
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,300 + $0.25q)	4,175
Shipping ($0.60q)	4,500
Utilities ($1,290)	1,290
Other ($420 + $0.01q)	495
Total expense	16,185
Net operating income	$ 15,690

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,500
Revenue	$ 26,800
Expenses:
Packing supplies	2,795
Oyster bed maintenance	2,960
Wages and salaries	4,585
Shipping	4,230
Utilities	1,100
Other	1,115
Total expense	16,785
Net operating income	$ 10,015

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.)