Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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)		7,600
Revenue ($4.15q)	$	31,540
Expenses:
Packing supplies ($0.30q)		2,280
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,100 + $0.25q)		4,000
Shipping ($0.60q)		4,560
Utilities ($1,240)		1,240
Other ($470 + $0.01q)		546
Total expense		15,726
Net operating income	$	15,814

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,600
Revenue	$	26,700
Expenses:
Packing supplies		2,450
Oyster bed maintenance		2,960
Wages and salaries		4,410
Shipping		4,290
Utilities		1,050
Other		1,166
Total expense		16,326
Net operating income	$	10,374

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.)