Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)		8,000
Revenue ($4.20q)	$	33,600
Expenses:
Packing supplies ($0.35q)		2,800
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,300 + $0.45q)		5,900
Shipping ($0.55q)		4,400
Utilities ($1,290)		1,290
Other ($420 + $0.01q)		500
Total expense		18,390
Net operating income	$	15,210

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		8,000
Revenue	$	27,200
Expenses:
Packing supplies		2,970
Oyster bed maintenance		3,360
Wages and salaries		6,310
Shipping		4,130
Utilities		1,100
Other		1,120
Total expense		18,990
Net operating income	$	8,210

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.)