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 ($4.20q)	$ 31,080
Expenses:
Packing supplies ($0.35q)	2,590
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,300 + $0.40q)	5,260
Shipping ($0.75q)	5,550
Utilities ($1,230)	1,230
Other ($430 + $0.01q)	504
Total expense	18,534
Net operating income	$ 12,546

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,400
Revenue	$ 27,100
Expenses:
Packing supplies	2,760
Oyster bed maintenance	3,260
Wages and salaries	5,670
Shipping	5,280
Utilities	1,040
Other	1,124
Total expense	19,134
Net operating income	$ 7,966

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.)