Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)		7,100
Revenue ($4.15q)	$	29,465
Expenses:
Packing supplies ($0.40q)		2,840
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,200 + $0.50q)		5,750
Shipping ($0.65q)		4,615
Utilities ($1,200)		1,200
Other ($430 + $0.01q)		501
Total expense		18,106
Net operating income	$	11,359

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,100
Revenue	$	26,900
Expenses:
Packing supplies		3,010
Oyster bed maintenance		3,060
Wages and salaries		6,160
Shipping		4,345
Utilities		1,010
Other		1,121
Total expense		18,706
Net operating income	$	8,194

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.)