Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)		7,800
Revenue ($4.25q)	$	33,150
Expenses:
Packing supplies ($0.35q)		2,730
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,400 + $0.25q)		4,350
Shipping ($0.60q)		4,680
Utilities ($1,280)		1,280
Other ($450 + $0.01q)		528
Total expense		17,068
Net operating income	$	16,082

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,800
Revenue	$	27,000
Expenses:
Packing supplies		2,900
Oyster bed maintenance		3,360
Wages and salaries		4,760
Shipping		4,410
Utilities		1,090
Other		1,148
Total expense		17,668
Net operating income	$	9,332

Required:

Compute 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	$6,150	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