Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)	7,800
Revenue ($4.15q)	$ 32,370
Expenses:
Packing supplies ($0.30q)	2,340
Oyster bed maintenance ($3,600)	3,600
Wages and salaries ($2,300 + $0.35q)	5,030
Shipping ($0.60q)	4,680
Utilities ($1,230)	1,230
Other ($420 + $0.01q)	498
Total expense	17,378
Net operating income	$ 14,992

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 27,200
Expenses:
Packing supplies	2,510
Oyster bed maintenance	3,460
Wages and salaries	5,440
Shipping	4,410
Utilities	1,040
Other	1,118
Total expense	17,978
Net operating income	$ 9,222

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.)