Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)	7,200
Revenue ($4.10q)	$ 29,520
Expenses:
Packing supplies ($0.35q)	2,520
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,200 + $0.40q)	5,080
Shipping ($0.55q)	3,960
Utilities ($1,270)	1,270
Other ($410 + $0.01q)	482
Total expense	16,512
Net operating income	$ 13,008

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,200
Revenue	$ 27,300
Expenses:
Packing supplies	2,690
Oyster bed maintenance	3,060
Wages and salaries	5,490
Shipping	3,690
Utilities	1,080
Other	1,102
Total expense	17,112
Net operating income	$ 10,188

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.)