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 ($4.10q)	$	29,110
Expenses:
Packing supplies ($0.25q)		1,775
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,100 + $0.40q)		4,940
Shipping ($0.80q)		5,680
Utilities ($1,230)		1,230
Other ($430 + $0.01q)		501
Total expense		17,626
Net operating income	$	11,484

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	26,600
Expenses:
Packing supplies		1,945
Oyster bed maintenance		3,360
Wages and salaries		5,350
Shipping		5,410
Utilities		1,040
Other		1,121
Total expense		18,226
Net operating income	$	8,374

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.)