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 ($4.20q)	$	32,340
Expenses:
Packing supplies ($0.40q)		3,080
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,500 + $0.45q)		5,965
Shipping ($0.75q)		5,775
Utilities ($1,270)		1,270
Other ($490 + $0.01q)		567
Total expense		19,857
Net operating income	$	12,483

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,700
Revenue	$	26,600
Expenses:
Packing supplies		3,250
Oyster bed maintenance		3,060
Wages and salaries		6,375
Shipping		5,505
Utilities		1,080
Other		1,187
Total expense		20,457
Net operating income	$	6,143

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.)