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 ($0.35q)		2,485
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,600 + $0.30q)		4,730
Shipping ($0.60q)		4,260
Utilities ($1,220)		1,220
Other ($440 + $0.01q)		511
Total expense		16,306
Net operating income	$	13,159

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	27,500
Expenses:
Packing supplies		2,655
Oyster bed maintenance		2,960
Wages and salaries		5,140
Shipping		3,990
Utilities		1,030
Other		1,131
Total expense		16,906
Net operating income	$	10,594

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.)

Revenue:

Expenses:

Packing supplies:

etc...