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 ($0.30q)		2,130
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,200 + $0.40q)		5,040
Shipping ($0.75q)		5,325
Utilities ($1,230)		1,230
Other ($500 + $0.01q)		571
Total expense		17,396
Net operating income	$	12,424

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,100
Revenue	$	26,500
Expenses:
Packing supplies		2,300
Oyster bed maintenance		2,960
Wages and salaries		5,450
Shipping		5,055
Utilities		1,040
Other		1,191
Total expense		17,996
Net operating income	$	8,504

Required:

Compute 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.)

Revenue	?	(F/None/U)
Expenses:	-	-
Packing supplies	?	(F/None/U)
Oyster bed maintanance	?	(F/None/U)
Wages and salaries	?	(F/None/U)
Shipping	?	(F/None/U)
Utilities	?	(F/None/U)
Other	?	(F/None/U)
Total expense	?	(F/None/U)
Net operating income	?	(F/None/U)