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 ($4.10q)	$	31,980
Expenses:
Packing supplies ($0.30q)		2,340
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,600 + $0.45q)		6,110
Shipping ($0.60q)		4,680
Utilities ($1,230)		1,230
Other ($430 + $0.01q)		508
Total expense		17,968
Net operating income	$	14,012

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,800
Revenue	$	26,500
Expenses:
Packing supplies		2,510
Oyster bed maintenance		2,960
Wages and salaries		6,520
Shipping		4,410
Utilities		1,040
Other		1,128
Total expense		18,568
Net operating income	$	7,932

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.)