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 ($4.10q)	$	29,520
Expenses:
Packing supplies ($0.30q)		2,160
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,100 + $0.35q)		4,620
Shipping ($0.80q)		5,760
Utilities ($1,270)		1,270
Other ($430 + $0.01q)		502
Total expense		17,712
Net operating income	$	11,808

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	27,400
Expenses:
Packing supplies		2,330
Oyster bed maintenance		3,260
Wages and salaries		5,030
Shipping		5,490
Utilities		1,080
Other		1,122
Total expense		18,312
Net operating income	$	9,088

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.)