Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)	8,000
Revenue ($4.10q)	$ 32,800
Expenses:
Packing supplies ($0.30q)	2,400
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,400 + $0.35q)	5,200
Shipping ($0.60q)	4,800
Utilities ($1,290)	1,290
Other ($460 + $0.01q)	540
Total expense	17,330
Net operating income	$ 15,470

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	8,000
Revenue	$ 27,000
Expenses:
Packing supplies	2,570
Oyster bed maintenance	2,960
Wages and salaries	5,610
Shipping	4,530
Utilities	1,100
Other	1,160
Total expense	17,930
Net operating income	$ 9,070

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.)