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 ($4.10q)	$	31,570
Expenses:
Packing supplies ($0.35q)		2,695
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,400 + $0.30q)		4,710
Shipping ($0.70q)		5,390
Utilities ($1,240)		1,240
Other ($410 + $0.01q)		487
Total expense		17,822
Net operating income	$	13,748

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	26,800
Expenses:
Packing supplies		2,865
Oyster bed maintenance		3,160
Wages and salaries		5,120
Shipping		5,120
Utilities		1,050
Other		1,107
Total expense		18,422
Net operating income	$	8,378

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.)