Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)		7,200
Revenue ($4.10q)	$	29,520
Expenses:
Packing supplies ($0.35q)		2,520
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,100 + $0.45q)		5,340
Shipping ($0.60q)		4,320
Utilities ($1,260)		1,260
Other ($480 + $0.01q)		552
Total expense		17,192
Net operating income	$	12,328

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	27,000
Expenses:
Packing supplies		2,690
Oyster bed maintenance		3,060
Wages and salaries		5,750
Shipping		4,050
Utilities		1,070
Other		1,172
Total expense		17,792
Net operating income	$	9,208

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.)