Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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)	7,500
Revenue ($4.20q)	$ 31,500
Expenses:
Packing supplies ($0.35q)	2,625
Oyster bed maintenance ($3,000)	3,000
Wages and salaries ($2,100 + $0.25q)	3,975
Shipping ($0.60q)	4,500
Utilities ($1,290)	1,290
Other ($440 + $0.01q)	515
Total expense	15,905
Net operating income	$ 15,595

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,500
Revenue	$ 27,200
Expenses:
Packing supplies	2,795
Oyster bed maintenance	2,860
Wages and salaries	4,385
Shipping	4,230
Utilities	1,100
Other	1,135
Total expense	16,505
Net operating income	$ 10,695

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.)