Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)		7,400
Revenue ($4.05q)	$	29,970
Expenses:
Packing supplies ($0.25q)		1,850
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,100 + $0.40q)		5,060
Shipping ($0.60q)		4,440
Utilities ($1,260)		1,260
Other ($500 + $0.01q)		574
Total expense		16,184
Net operating income	$	13,786

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,400
Revenue	$	26,700
Expenses:
Packing supplies		2,020
Oyster bed maintenance		2,860
Wages and salaries		5,470
Shipping		4,170
Utilities		1,070
Other		1,194
Total expense		16,784
Net operating income	$	9,916

Required:

Compute 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.)