Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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)	7,900
Revenue ($4.20q)	$ 33,180
Expenses:
Packing supplies ($0.35q)	2,765
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,300 + $0.25q)	4,275
Shipping ($0.65q)	5,135
Utilities ($1,230)	1,230
Other ($410 + $0.01q)	489
Total expense	16,994
Net operating income	$ 16,186

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,900
Revenue	$ 27,300
Expenses:
Packing supplies	2,935
Oyster bed maintenance	2,960
Wages and salaries	4,685
Shipping	4,865
Utilities	1,040
Other	1,109
Total expense	17,594
Net operating income	$ 9,706

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.)

Quilcene Oysteria
Revenue and Spending Variances
For the Month Ended August 31
Revenue		U
Expenses:
Packing supplies		U
Oyster bed maintenance		F
Wages and salaries		U
Shipping		F
Utilities		F
Other		U
Total expense		U
Net operating income		U