Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)		7,800
Revenue ($4.05q)	$	31,590
Expenses:
Packing supplies ($0.30q)		2,340
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,300 + $0.50q)		6,200
Shipping ($0.55q)		4,290
Utilities ($1,260)		1,260
Other ($460 + $0.01q)		538
Total expense		18,128
Net operating income	$	13,462

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	26,900
Expenses:
Packing supplies		2,510
Oyster bed maintenance		3,360
Wages and salaries		6,610
Shipping		4,020
Utilities		1,070
Other		1,158
Total expense		18,728
Net operating income	$	8,172

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.)

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