Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)		7,300
Revenue ($4.10q)	$	29,930
Expenses:
Packing supplies ($0.25q)		1,825
Oyster bed maintenance ($3,600)		3,600
Wages and salaries ($2,300 + $0.35q)		4,855
Shipping ($0.65q)		4,745
Utilities ($1,240)		1,240
Other ($490 + $0.01q)		563
Total expense		16,828
Net operating income	$	13,102

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,300
Revenue	$	27,200
Expenses:
Packing supplies		1,995
Oyster bed maintenance		3,460
Wages and salaries		5,265
Shipping		4,475
Utilities		1,050
Other		1,183
Total expense		17,428
Net operating income	$	9,772

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.)