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 ($4.10q)	$ 30,750
Expenses:
Packing supplies ($0.35q)	2,625
Oyster bed maintenance ($3,500)	3,500
Wages and salaries ($2,600 + $0.45q)	5,975
Shipping ($0.75q)	5,625
Utilities ($1,240)	1,240
Other ($460 + $0.01q)	535
Total expense	19,500
Net operating income	$ 11,250

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,500
Revenue	$ 27,100
Expenses:
Packing supplies	2,795
Oyster bed maintenance	3,360
Wages and salaries	6,385
Shipping	5,355
Utilities	1,050
Other	1,155
Total expense	20,100
Net operating income	$ 7,000

Required:

Calculate the companys revenue and spending variances for August.

Note: 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.