Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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)		7,600
Revenue ($4.10q)	$	31,160
Expenses:
Packing supplies ($0.35q)		2,660
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,200 + $0.35q)		4,860
Shipping ($0.60q)		4,560
Utilities ($1,200)		1,200
Other ($420 + $0.01q)		496
Total expense		16,976
Net operating income	$	14,184

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,600
Revenue	$	26,600
Expenses:
Packing supplies		2,830
Oyster bed maintenance		3,060
Wages and salaries		5,270
Shipping		4,290
Utilities		1,010
Other		1,116
Total expense		17,576
Net operating income	$	9,024

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.)