Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,000 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) 7,000 Revenue ($4.10q) $ 28,700 Expenses: Packing supplies ($0.40q) 2,800 Oyster bed maintenance ($3,100) 3,100 Wages and salaries ($2,300 + $0.25q) 4,050 Shipping ($0.60q) 4,200 Utilities ($1,290) 1,290 Other ($420 + $0.01q) 490 Total expense 15,930 Net operating income $ 12,770

The actual results for August were as follows:

Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,000 Revenue $ 27,500 Expenses: Packing supplies 2,970 Oyster bed maintenance 2,960 Wages and salaries 4,460 Shipping 3,930 Utilities 1,100 Other 1,110 Total expense 16,530 Net operating income $ 10,970 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.)