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 ($4.20q)	$	31,920
Expenses:
Packing supplies ($0.25q)		1,900
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,100 + $0.35q)		4,760
Shipping ($0.65q)		4,940
Utilities ($1,270)		1,270
Other ($420 + $0.01q)		496
Total expense		16,766
Net operating income	$	15,154

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,600
Revenue	$	26,800
Expenses:
Packing supplies		2,070
Oyster bed maintenance		3,260
Wages and salaries		5,170
Shipping		4,670
Utilities		1,080
Other		1,116
Total expense		17,366
Net operating income	$	9,434

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.)