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 ($4.25q)	$ 33,575
Expenses:
Packing supplies ($0.35q)	2,765
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,000 + $0.45q)	5,555
Shipping ($0.65q)	5,135
Utilities ($1,300)	1,300
Other ($460 + $0.01q)	539
Total expense	18,494
Net operating income	$ 15,081

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,900
Revenue	$ 27,300
Expenses:
Packing supplies	2,935
Oyster bed maintenance	3,060
Wages and salaries	5,965
Shipping	4,865
Utilities	1,110
Other	1,159
Total expense	19,094
Net operating income	$ 8,206

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.)