Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)	7,200
Revenue ($4.05q)	$ 29,160
Expenses:
Packing supplies ($0.40q)	2,880
Oyster bed maintenance ($3,000)	3,000
Wages and salaries ($2,100 + $0.40q)	4,980
Shipping ($0.65q)	4,680
Utilities ($1,260)	1,260
Other ($500 + $0.01q)	572
Total expense	17,372
Net operating income	$ 11,788

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,200
Revenue	$ 27,100
Expenses:
Packing supplies	3,050
Oyster bed maintenance	2,860
Wages and salaries	5,390
Shipping	4,410
Utilities	1,070
Other	1,192
Total expense	17,972
Net operating income	$ 9,128

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.)