Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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)		7,500
Revenue ($4.05q)	$	30,375
Expenses:
Packing supplies ($0.30q)		2,250
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,300 + $0.40q)		5,300
Shipping ($0.55q)		4,125
Utilities ($1,250)		1,250
Other ($410 + $0.01q)		485
Total expense		16,510
Net operating income	$	13,865

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,500
Revenue	$	27,000
Expenses:
Packing supplies		2,420
Oyster bed maintenance		2,960
Wages and salaries		5,710
Shipping		3,855
Utilities		1,060
Other		1,105
Total expense		17,110
Net operating income	$	9,890

Required:

Compute 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.)