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 ($3,000)	3,000
Wages and salaries ($2,500 + $0.40q)	5,420
Shipping ($0.65q)	4,745
Utilities ($1,250)	1,250
Other ($510 + $0.01q)	583
Total expense	17,553
Net operating income	$ 12,742

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,300
Revenue	$ 27,300
Expenses:
Packing supplies	2,725
Oyster bed maintenance	2,860
Wages and salaries	5,830
Shipping	4,475
Utilities	1,060
Other	1,203
Total expense	18,153
Net operating income	$ 9,147

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.)