Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)		7,300
Revenue ($4.10q)	$	29,930
Expenses:
Packing supplies ($0.30q)		2,190
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,600 + $0.40q)		5,520
Shipping ($0.60q)		4,380
Utilities ($1,250)		1,250
Other ($430 + $0.01q)		503
Total expense		17,043
Net operating income	$	12,887

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,300
Revenue	$	26,900
Expenses:
Packing supplies		2,360
Oyster bed maintenance		3,060
Wages and salaries		5,930
Shipping		4,110
Utilities		1,060
Other		1,123
Total expense		17,643
Net operating income	$	9,257

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.)