Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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)	7,700
Revenue ($4.10q)	$ 31,570
Expenses:
Packing supplies ($0.35q)	2,695
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,500 + $0.50q)	6,350
Shipping ($0.70q)	5,390
Utilities ($1,300)	1,300
Other ($450 + $0.01q)	527
Total expenses	19,362
Net operating income	$ 12,208

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,700
Revenue	$ 26,900
Expenses:
Packing supplies	2,865
Oyster bed maintenance	2,960
Wages and salaries	6,760
Shipping	5,120
Utilities	1,110
Other	1,147
Total expenses	19,962
Net operating income	$ 6,938

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.