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 ($4.05q)	$	30,780
Expenses:
Packing supplies ($0.35q)		2,660
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,500 + $0.30q)		4,780
Shipping ($0.65q)		4,940
Utilities ($1,200)		1,200
Other ($490 + $0.01q)		566
Total expense		17,346
Net operating income	$	13,434

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,600
Revenue	$	26,900
Expenses:
Packing supplies		2,830
Oyster bed maintenance		3,060
Wages and salaries		5,190
Shipping		4,670
Utilities		1,010
Other		1,186
Total expense		17,946
Net operating income	$	8,954

Required:

Compute 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