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 ($4.10q)	$ 29,930
Expenses:
Packing supplies ($0.30q)	2,190
Oyster bed maintenance ($3,500)	3,500
Wages and salaries ($2,500 + $0.45q)	5,785
Shipping ($0.60q)	4,380
Utilities ($1,290)	1,290
Other ($400 + $0.01q)	473
Total expense	17,618
Net operating income	$ 12,312

The actual results for August were as follows:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds	7,300
Revenue	$ 26,800
Expenses:
Packing supplies	2,360
Oyster bed maintenance	3,360
Wages and salaries	6,195
Shipping	4,110
Utilities	1,100
Other	1,093
Total expense	18,218
Net operating income	$ 8,582

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.)