Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)	7,400
Revenue ($4.10q)	$ 30,340
Expenses:
Packing supplies ($0.40q)	2,960
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,200 + $0.25q)	4,050
Shipping ($0.70q)	5,180
Utilities ($1,280)	1,280
Other ($440 + $0.01q)	514
Total expense	17,384
Net operating income	$ 12,956

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,400
Revenue	$ 27,100
Expenses:
Packing supplies	3,130
Oyster bed maintenance	3,260
Wages and salaries	4,460
Shipping	4,910
Utilities	1,090
Other	1,134
Total expense	17,984
Net operating income	$ 9,116

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.

Quilcene Oysteria
Revenue and Spending Variances
For the Month Ended August 31
Revenue
Expenses:
Packing supplies
Oyster bed maintenance
Wages and salaries
Shipping
Utilities
Other
Total expense
Net operating income