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 ($4.05q)	$ 31,995
Expenses:
Packing supplies ($0.30q)	2,370
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,400 + $0.40q)	5,560
Shipping ($0.65q)	5,135
Utilities ($1,240)	1,240
Other ($500 + $0.01q)	579
Total expense	18,284
Net operating income	$ 13,711

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,900
Revenue	$ 26,500
Expenses:
Packing supplies	2,540
Oyster bed maintenance	3,260
Wages and salaries	5,970
Shipping	4,865
Utilities	1,050
Other	1,199
Total expense	18,884
Net operating income	$ 7,616

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.)