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 ($0.40q)		3,080
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,100 + $0.30q)		4,410
Shipping ($0.55q)		4,235
Utilities ($1,240)		1,240
Other ($470 + $0.01q)		547
Total expense		16,912
Net operating income	$	14,658

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	27,400
Expenses:
Packing supplies		3,250
Oyster bed maintenance		3,260
Wages and salaries		4,820
Shipping		3,965
Utilities		1,050
Other		1,167
Total expense		17,512
Net operating income	$	9,888

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.)