Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,000 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)		7,000
Revenue ($4.10q)	$	28,700
Expenses:
Packing supplies ($0.30q)		2,100
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,200 + $0.30q)		4,300
Shipping ($0.75q)		5,250
Utilities ($1,240)		1,240
Other ($440 + $0.01q)		510
Total expense		16,500
Net operating income	$	12,200

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,000
Revenue	$	26,700
Expenses:
Packing supplies		2,270
Oyster bed maintenance		2,960
Wages and salaries		4,710
Shipping		4,980
Utilities		1,050
Other		1,130
Total expense		17,100
Net operating income	$	9,600

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.)