Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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) 8,000 Revenue ($4.15q) $ 33,200 Expenses: Packing supplies ($0.35q) 2,800 Oyster bed maintenance ($3,300) 3,300 Wages and salaries ($2,200 + $0.30q) 4,600 Shipping ($0.80q) 6,400 Utilities ($1,290) 1,290 Other ($500 + $0.01q) 580 Total expense 18,970 Net operating income $ 14,230 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 8,000 Revenue $ 26,700 Expenses: Packing supplies 2,970 Oyster bed maintenance 3,160 Wages and salaries 5,010 Shipping 6,130 Utilities 1,100 Other 1,200 Total expense 19,570 Net operating income $ 7,130

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.)