Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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)	7,500
Revenue ($4.15q)	$ 31,125
Expenses:
Packing supplies ($0.35q)	2,625
Oyster bed maintenance ($3,500)	3,500
Wages and salaries ($2,500 + $0.35q)	5,125
Shipping ($0.70q)	5,250
Utilities ($1,220)	1,220
Other ($440 + $0.01q)	515
Total expense	18,235
Net operating income	$ 12,890

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,500
Revenue	$ 26,900
Expenses:
Packing supplies	2,795
Oyster bed maintenance	3,360
Wages and salaries	5,535
Shipping	4,980
Utilities	1,030
Other	1,135
Total expense	18,835
Net operating income	$ 8,065

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.)

Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income