Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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)		7,400
Revenue ($4.15q)	$	30,710
Expenses:
Packing supplies ($0.30q)		2,220
Oyster bed maintenance ($3,300)		3,300
Wages and salaries ($2,200 + $0.50q)		5,900
Shipping ($0.80q)		5,920
Utilities ($1,250)		1,250
Other ($470 + $0.01q)		544
Total expense		19,134
Net operating income	$	11,576

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,400
Revenue	$	26,600
Expenses:
Packing supplies		2,390
Oyster bed maintenance		3,160
Wages and salaries		6,310
Shipping		5,650
Utilities		1,060
Other		1,164
Total expense		19,734
Net operating income	$	6,866

Required:

Compute 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.)