Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)		7,100
Revenue ($4.20q)	$	29,820
Expenses:
Packing supplies ($0.30q)		2,130
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,300 + $0.45q)		5,495
Shipping ($0.70q)		4,970
Utilities ($1,220)		1,220
Other ($510 + $0.01q)		581
Total expense		17,896
Net operating income	$	11,924

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	26,600
Expenses:
Packing supplies		2,300
Oyster bed maintenance		3,360
Wages and salaries		5,905
Shipping		4,700
Utilities		1,030
Other		1,201
Total expense		18,496
Net operating income	$	8,104

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.)