Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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)	7,700
Revenue ($4.20q)	$ 32,340
Expenses:
Packing supplies ($0.35q)	2,695
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,500 + $0.30q)	4,810
Shipping ($0.65q)	5,005
Utilities ($1,250)	1,250
Other ($480 + $0.01q)	557
Total expense	17,417
Net operating income	$ 14,923

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,700
Revenue	$ 27,100
Expenses:
Packing supplies	2,865
Oyster bed maintenance	2,960
Wages and salaries	5,220
Shipping	4,735
Utilities	1,060
Other	1,177
Total expense	18,017
Net operating income	$ 9,083

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.)