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 ($0.35q)		2,625
Oyster bed maintenance ($3,400)		3,400
Wages and salaries ($2,500 + $0.50q)		6,250
Shipping ($0.65q)		4,875
Utilities ($1,230)		1,230
Other ($440 + $0.01q)		515
Total expense		18,895
Net operating income	$	12,980

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,500
Revenue	$	26,600
Expenses:
Packing supplies		2,795
Oyster bed maintenance		3,260
Wages and salaries		6,660
Shipping		4,605
Utilities		1,040
Other		1,135
Total expense		19,495
Net operating income	$	7,105

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.)