Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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)		7,100
Revenue ($4.20q)	$	29,820
Expenses:
Packing supplies ($0.35q)		2,485
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,600 + $0.30q)		4,730
Shipping ($0.65q)		4,615
Utilities ($1,280)		1,280
Other ($410 + $0.01q)		481
Total expense		16,591
Net operating income	$	13,229

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,100
Revenue	$	27,500
Expenses:
Packing supplies		2,655
Oyster bed maintenance		2,860
Wages and salaries		5,140
Shipping		4,345
Utilities		1,090
Other		1,101
Total expense		17,191
Net operating income	$	10,309

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.)