Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)		7,200
Revenue ($4.10q)	$	29,520
Expenses:
Packing supplies ($0.35q)		2,520
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,300 + $0.30q)		4,460
Shipping ($0.65q)		4,680
Utilities ($1,210)		1,210
Other ($450 + $0.01q)		522
Total expense		16,492
Net operating income	$	13,028

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	26,700
Expenses:
Packing supplies		2,690
Oyster bed maintenance		2,960
Wages and salaries		4,870
Shipping		4,410
Utilities		1,020
Other		1,142
Total expense		17,092
Net operating income	$	9,608

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.)