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 ($4.05q)	$	31,185
Expenses:
Packing supplies ($0.25q)		1,925
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,000 + $0.40q)		5,080
Shipping ($0.75q)		5,775
Utilities ($1,210)		1,210
Other ($460 + $0.01q)		537
Total expense		17,627
Net operating income	$	13,558

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	26,600
Expenses:
Packing supplies		2,095
Oyster bed maintenance		2,960
Wages and salaries		5,490
Shipping		5,505
Utilities		1,020
Other		1,157
Total expense		18,227
Net operating income	$	8,373

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.)