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 ($4.20q)	$	31,080
Expenses:
Packing supplies ($0.30q)		2,220
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,000 + $0.35q)		4,590
Shipping ($0.70q)		5,180
Utilities ($1,240)		1,240
Other ($470 + $0.01q)		544
Total expense		17,174
Net operating income	$	13,906

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,400
Revenue	$	26,900
Expenses:
Packing supplies		2,390
Oyster bed maintenance		3,260
Wages and salaries		5,000
Shipping		4,910
Utilities		1,050
Other		1,164
Total expense		17,774
Net operating income	$	9,126

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.)