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 ($4.10q)	$	29,520
Expenses:
Packing supplies ($0.30q)		2,160
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,400 + $0.50q)		6,000
Shipping ($0.60q)		4,320
Utilities ($1,270)		1,270
Other ($420 + $0.01q)		492
Total expense		17,342
Net operating income	$	12,178

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	26,700
Expenses:
Packing supplies		2,330
Oyster bed maintenance		2,960
Wages and salaries		6,410
Shipping		4,050
Utilities		1,080
Other		1,112
Total expense		17,942
Net operating income	$	8,758

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.)