Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 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)	7,800
Revenue ($4.10q)	$ 31,980
Expenses:
Packing supplies ($0.35q)	2,730
Oyster bed maintenance ($3,400)	3,400
Wages and salaries ($2,500 + $0.30q)	4,840
Shipping ($0.60q)	4,680
Utilities ($1,260)	1,260
Other ($490 + $0.01q)	568
Total expense	17,478
Net operating income	$ 14,502

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,800
Revenue	$ 27,100
Expenses:
Packing supplies	2,900
Oyster bed maintenance	3,260
Wages and salaries	5,250
Shipping	4,410
Utilities	1,070
Other	1,188
Total expense	18,078
Net operating income	$ 9,022

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.)