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 ($4.15q)	$ 32,785
Expenses:
Packing supplies ($0.30q)	2,370
Oyster bed maintenance ($3,600)	3,600
Wages and salaries ($2,100 + $0.35q)	4,865
Shipping ($0.65q)	5,135
Utilities ($1,240)	1,240
Other ($420 + $0.01q)	499
Total expense	17,709
Net operating income	$ 15,076

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,900
Revenue	$ 27,000
Expenses:
Packing supplies	2,540
Oyster bed maintenance	3,460
Wages and salaries	5,275
Shipping	4,865
Utilities	1,050
Other	1,119
Total expense	18,309
Net operating income	$ 8,691

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.)