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 ($0.25q)	1,850
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,600 + $0.25q)	4,450
Shipping ($0.75q)	5,550
Utilities ($1,260)	1,260
Other ($500 + $0.01q)	574
Total expense	17,084
Net operating income	$ 13,996

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,400
Revenue	$ 26,500
Expenses:
Packing supplies	2,020
Oyster bed maintenance	3,260
Wages and salaries	4,860
Shipping	5,280
Utilities	1,070
Other	1,194
Total expense	17,684
Net operating income	$ 8,816

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.)