Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)	7,800
Revenue ($4.20q)	$ 32,760
Expenses:
Packing supplies ($0.30q)	2,340
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,000 + $0.35q)	4,730
Shipping ($0.80q)	6,240
Utilities ($1,200)	1,200
Other ($410 + $0.01q)	488
Total expense	18,098
Net operating income	$ 14,662

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 27,200
Expenses:
Packing supplies	2,510
Oyster bed maintenance	2,960
Wages and salaries	5,140
Shipping	5,970
Utilities	1,010
Other	1,108
Total expense	18,698
Net operating income	$ 8,502

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.)