Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)	7,200
Revenue ($4.15q)	$ 29,880
Expenses:
Packing supplies ($0.30q)	2,160
Oyster bed maintenance ($3,200)	3,200
Wages and salaries ($2,400 + $0.35q)	4,920
Shipping ($0.60q)	4,320
Utilities ($1,260)	1,260
Other ($440 + $0.01q)	512
Total expense	16,372
Net operating income	$ 13,508

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,200
Revenue	$ 27,200
Expenses:
Packing supplies	2,330
Oyster bed maintenance	3,060
Wages and salaries	5,330
Shipping	4,050
Utilities	1,070
Other	1,132
Total expense	16,972
Net operating income	$ 10,228

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.)