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 ($4.15q)	$ 32,370
Expenses:
Packing supplies ($0.30q)	2,340
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,100 + $0.45q)	5,610
Shipping ($0.60q)	4,680
Utilities ($1,230)	1,230
Other ($500 + $0.01q)	578
Total expense	17,838
Net operating income	$ 14,532

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 27,000
Expenses:
Packing supplies	2,510
Oyster bed maintenance	3,260
Wages and salaries	6,020
Shipping	4,410
Utilities	1,040
Other	1,198
Total expense	18,438
Net operating income	$ 8,562

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