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 ($4.20q) $ 31,920 Expenses: Packing supplies ($0.25q) 1,900 Oyster bed maintenance ($3,100) 3,100 Wages and salaries ($2,200 + $0.35q) 4,860 Shipping ($0.70q) 5,320 Utilities ($1,260) 1,260 Other ($490 + $0.01q) 566 Total expense 17,006 Net operating income $ 14,914 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,600 Revenue $ 27,000 Expenses: Packing supplies 2,070 Oyster bed maintenance 2,960 Wages and salaries 5,270 Shipping 5,050 Utilities 1,070 Other 1,186 Total expense 17,606 Net operating income $ 9,394

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.)