Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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)		7,300
Revenue ($4.15q)	$	30,295
Expenses:
Packing supplies ($0.35q)		2,555
Oyster bed maintenance ($3,500)		3,500
Wages and salaries ($2,300 + $0.40q)		5,220
Shipping ($0.65q)		4,745
Utilities ($1,220)		1,220
Other ($490 + $0.01q)		563
Total expense		17,803
Net operating income	$	12,492

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,300
Revenue	$	26,800
Expenses:
Packing supplies		2,725
Oyster bed maintenance		3,360
Wages and salaries		5,630
Shipping		4,475
Utilities		1,030
Other		1,183
Total expense		18,403
Net operating income	$	8,397

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.)