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 ($4.15q)	$ 31,955
Expenses:
Packing supplies ($0.35q)	2,695
Oyster bed maintenance ($3,600)	3,600
Wages and salaries ($2,300 + $0.45q)	5,765
Shipping ($0.65q)	5,005
Utilities ($1,270)	1,270
Other ($510 + $0.01q)	587
Total expense	18,922
Net operating income	$ 13,033

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,700
Revenue	$ 26,500
Expenses:
Packing supplies	2,865
Oyster bed maintenance	3,460
Wages and salaries	6,175
Shipping	4,735
Utilities	1,080
Other	1,207
Total expense	19,522
Net operating income	$ 6,978

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.)