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 ($4.20q)	$ 32,760
Expenses:
Packing supplies ($0.30q)	2,340
Oyster bed maintenance ($3,600)	3,600
Wages and salaries ($2,000 + $0.35q)	4,730
Shipping ($0.65q)	5,070
Utilities ($1,270)	1,270
Other ($430 + $0.01q)	508
Total expense	17,518
Net operating income	$ 15,242

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 26,800
Expenses:
Packing supplies	2,510
Oyster bed maintenance	3,460
Wages and salaries	5,140
Shipping	4,800
Utilities	1,080
Other	1,128
Total expense	18,118
Net operating income	$ 8,682

Required:

Calculate the companys revenue and spending variances for August.

Note: 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.