Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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)		7,900
Revenue ($4.15q)	$	32,785
Expenses:
Packing supplies ($0.30q)		2,370
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,300 + $0.40q)		5,460
Shipping ($0.65q)		5,135
Utilities ($1,280)		1,280
Other ($470 + $0.01q)		549
Total expense		18,194
Net operating income	$	14,591

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,900
Revenue	$	26,700
Expenses:
Packing supplies		2,540
Oyster bed maintenance		3,260
Wages and salaries		5,870
Shipping		4,865
Utilities		1,090
Other		1,169
Total expense		18,794
Net operating income	$	7,906

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.)