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 ($4.25q)	$	31,875
Expenses:
Packing supplies ($0.30q)		2,250
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,200 + $0.25q)		4,075
Shipping ($0.55q)		4,125
Utilities ($1,270)		1,270
Other ($480 + $0.01q)		555
Total expense		15,675
Net operating income	$	16,200

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,500
Revenue	$	26,700
Expenses:
Packing supplies		2,420
Oyster bed maintenance		3,260
Wages and salaries		4,485
Shipping		3,855
Utilities		1,080
Other		1,175
Total expense		16,275
Net operating income	$	10,425

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.)