Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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)	7,900
Revenue ($4.20q)	$ 33,180
Expenses:
Packing supplies ($0.30q)	2,370
Oyster bed maintenance ($3,000)	3,000
Wages and salaries ($2,500 + $0.35q)	5,265
Shipping ($0.60q)	4,740
Utilities ($1,280)	1,280
Other ($500 + $0.01q)	579
Total expense	17,234
Net operating income	$ 15,946

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,900
Revenue	$ 26,900
Expenses:
Packing supplies	2,540
Oyster bed maintenance	2,860
Wages and salaries	5,675
Shipping	4,470
Utilities	1,090
Other	1,199
Total expense	17,834
Net operating income	$ 9,066

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.)