Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,000 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)	7,000
Revenue ($4.25q)	$ 29,750
Expenses:
Packing supplies ($0.30q)	2,100
Oyster bed maintenance ($3,100)	3,100
Wages and salaries ($2,200 + $0.45q)	5,350
Shipping ($0.80q)	5,600
Utilities ($1,290)	1,290
Other ($470 + $0.01q)	540
Total expense	17,980
Net operating income	$ 11,770

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,000
Revenue	$ 26,700
Expenses:
Packing supplies	2,270
Oyster bed maintenance	2,960
Wages and salaries	5,760
Shipping	5,330
Utilities	1,100
Other	1,160
Total expense	18,580
Net operating income	$ 8,120

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.)

Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income