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 ($4.15q)	$	29,880
Expenses:
Packing supplies ($0.35q)		2,520
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,100 + $0.45q)		5,340
Shipping ($0.75q)		5,400
Utilities ($1,290)		1,290
Other ($500 + $0.01q)		572
Total expense		18,322
Net operating income	$	11,558

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	27,300
Expenses:
Packing supplies		2,690
Oyster bed maintenance		3,060
Wages and salaries		5,750
Shipping		5,130
Utilities		1,100
Other		1,192
Total expense		18,922
Net operating income	$	8,378

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.)