Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)		8,000
Revenue ($4.10q)	$	32,800
Expenses:
Packing supplies ($0.40q)		3,200
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,500 + $0.45q)		6,100
Shipping ($0.55q)		4,400
Utilities ($1,210)		1,210
Other ($480 + $0.01q)		560
Total expense		18,970
Net operating income	$	13,830

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		8,000
Revenue	$	26,900
Expenses:
Packing supplies		3,370
Oyster bed maintenance		3,360
Wages and salaries		6,510
Shipping		4,130
Utilities		1,020
Other		1,180
Total expense		19,570
Net operating income	$	7,330

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.)