Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)	7,800
Revenue ($4.20q)	$ 32,760
Expenses:
Packing supplies ($0.35q)	2,730
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,100 + $0.40q)	5,220
Shipping ($0.65q)	5,070
Utilities ($1,240)	1,240
Other ($450 + $0.01q)	528
Total expense	17,988
Net operating income	$ 14,772

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 26,900
Expenses:
Packing supplies	2,900
Oyster bed maintenance	3,060
Wages and salaries	5,630
Shipping	4,800
Utilities	1,050
Other	1,148
Total expense	18,588
Net operating income	$ 8,312

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.)