Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)	7,300
Revenue ($4.05q)	$ 29,565
Expenses:
Packing supplies ($0.30q)	2,190
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,600 + $0.35q)	5,155
Shipping ($0.75q)	5,475
Utilities ($1,210)	1,210
Other ($490 + $0.01q)	563
Total expense	17,693
Net operating income	$ 11,872

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,300
Revenue	$ 27,100
Expenses:
Packing supplies	2,360
Oyster bed maintenance	2,960
Wages and salaries	5,565
Shipping	5,205
Utilities	1,020
Other	1,183
Total expense	18,293
Net operating income	$ 8,807

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.)

Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31

Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income