Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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)	7,600
Revenue ($4.20q)	$ 31,920
Expenses:
Packing supplies ($0.40q)	3,040
Oyster bed maintenance ($3,300)	3,300
Wages and salaries ($2,200 + $0.35q)	4,860
Shipping ($0.75q)	5,700
Utilities ($1,300)	1,300
Other ($430 + $0.01q)	506
Total expense	18,706
Net operating income	$ 13,214

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,600
Revenue	$ 26,500
Expenses:
Packing supplies	3,210
Oyster bed maintenance	3,160
Wages and salaries	5,270
Shipping	5,430
Utilities	1,110
Other	1,126
Total expense	19,306
Net operating income	$ 7,194

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.)

Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income