Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)		7,300
Revenue ($4.20q)	$	30,660
Expenses:
Packing supplies ($0.30q)		2,190
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,500 + $0.50q)		6,150
Shipping ($0.55q)		4,015
Utilities ($1,220)		1,220
Other ($420 + $0.01q)		493
Total expense		17,068
Net operating income	$	13,592

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,300
Revenue	$	27,400
Expenses:
Packing supplies		2,360
Oyster bed maintenance		2,860
Wages and salaries		6,560
Shipping		3,745
Utilities		1,030
Other		1,113
Total expense		17,668
Net operating income	$	9,732

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.)