Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)		7,300
Revenue ($4.25q)	$	31,025
Expenses:
Packing supplies ($0.30q)		2,190
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,500 + $0.45q)		5,785
Shipping ($0.75q)		5,475
Utilities ($1,240)		1,240
Other ($440 + $0.01q)		513
Total expense		18,703
Net operating income	$	12,322

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,300
Revenue	$	26,500
Expenses:
Packing supplies		2,360
Oyster bed maintenance		3,360
Wages and salaries		6,195
Shipping		5,205
Utilities		1,050
Other		1,133
Total expense		19,303
Net operating income	$	7,197

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.)