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 ($0.30q)		2,220
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,300 + $0.40q)		5,260
Shipping ($0.75q)		5,550
Utilities ($1,250)		1,250
Other ($420 + $0.01q)		494
Total expense		18,074
Net operating income	$	13,006

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,400
Revenue	$	27,200
Expenses:
Packing supplies		2,390
Oyster bed maintenance		3,160
Wages and salaries		5,670
Shipping		5,280
Utilities		1,060
Other		1,114
Total expense		18,674
Net operating income	$	8,526

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.)