Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)		7,100
Revenue ($4.15q)	$	29,465
Expenses:
Packing supplies ($0.35q)		2,485
Oyster bed maintenance ($3,600)		3,600
Wages and salaries ($2,100 + $0.25q)		3,875
Shipping ($0.80q)		5,680
Utilities ($1,240)		1,240
Other ($490 + $0.01q)		561
Total expense		17,441
Net operating income	$	12,024

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	27,300
Expenses:
Packing supplies		2,655
Oyster bed maintenance		3,460
Wages and salaries		4,285
Shipping		5,410
Utilities		1,050
Other		1,181
Total expense		18,041
Net operating income	$	9,259

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.)