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 ($0.40q)		2,880
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,100 + $0.35q)		4,620
Shipping ($0.75q)		5,400
Utilities ($1,290)		1,290
Other ($480 + $0.01q)		552
Total expense		18,242
Net operating income	$	11,278

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		3,050
Oyster bed maintenance		3,360
Wages and salaries		5,030
Shipping		5,130
Utilities		1,100
Other		1,172
Total expense		18,842
Net operating income	$	8,158

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.)