Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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)	7,500
Revenue ($4.25q)	$ 31,875
Expenses:
Packing supplies ($0.40q)	3,000
Oyster bed maintenance ($3,000)	3,000
Wages and salaries ($2,500 + $0.40q)	5,500
Shipping ($0.75q)	5,625
Utilities ($1,240)	1,240
Other ($430 + $0.01q)	505
Total expense	18,870
Net operating income	$ 13,005

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,500
Revenue	$ 26,700
Expenses:
Packing supplies	3,170
Oyster bed maintenance	2,860
Wages and salaries	5,910
Shipping	5,355
Utilities	1,050
Other	1,125
Total expense	19,470
Net operating income	$ 7,230

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.)