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 ($0.30q)	2,130
Oyster bed maintenance ($3,600)	3,600
Wages and salaries ($2,400 + $0.35q)	4,885
Shipping ($0.70q)	4,970
Utilities ($1,240)	1,240
Other ($440 + $0.01q)	511
Total expense	17,336
Net operating income	$ 11,774

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,100
Revenue	$ 27,000
Expenses:
Packing supplies	2,300
Oyster bed maintenance	3,460
Wages and salaries	5,295
Shipping	4,700
Utilities	1,050
Other	1,131
Total expense	17,936
Net operating income	$ 9,064

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.)