Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)		7,100
Revenue ($4.20q)	$	29,820
Expenses:
Packing supplies ($0.35q)		2,485
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,400 + $0.40q)		5,240
Shipping ($0.80q)		5,680
Utilities ($1,250)		1,250
Other ($490 + $0.01q)		561
Total expense		18,216
Net operating income	$	11,604

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	27,200
Expenses:
Packing supplies		2,655
Oyster bed maintenance		2,860
Wages and salaries		5,650
Shipping		5,410
Utilities		1,060
Other		1,181
Total expense		18,816
Net operating income	$	8,384

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.)