Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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)		7,600
Revenue ($4.20q)	$	31,920
Expenses:
Packing supplies ($0.30q)		2,280
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,500 + $0.50q)		6,300
Shipping ($0.60q)		4,560
Utilities ($1,220)		1,220
Other ($450 + $0.01q)		526
Total expense		18,086
Net operating income	$	13,834

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,600
Revenue	$	27,500
Expenses:
Packing supplies		2,450
Oyster bed maintenance		3,060
Wages and salaries		6,710
Shipping		4,290
Utilities		1,030
Other		1,146
Total expense		18,686
Net operating income	$	8,814

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.)