Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)		7,400
Revenue ($4.15q)	$	30,710
Expenses:
Packing supplies ($0.30q)		2,220
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,200 + $0.45q)		5,530
Shipping ($0.70q)		5,180
Utilities ($1,240)		1,240
Other ($410 + $0.01q)		484
Total expense		17,754
Net operating income	$	12,956

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,400
Revenue	$	26,600
Expenses:
Packing supplies		2,390
Oyster bed maintenance		2,960
Wages and salaries		5,940
Shipping		4,910
Utilities		1,050
Other		1,104
Total expense		18,354
Net operating income	$	8,246

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.)