Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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)		8,000
Revenue ($4.10q)	$	32,800
Expenses:
Packing supplies ($0.25q)		2,000
Oyster bed maintenance ($3,000)		3,000
Wages and salaries ($2,000 + $0.30q)		4,400
Shipping ($0.75q)		6,000
Utilities ($1,200)		1,200
Other ($450 + $0.01q)		530
Total expense		17,130
Net operating income	$	15,670

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		8,000
Revenue	$	26,900
Expenses:
Packing supplies		2,170
Oyster bed maintenance		2,860
Wages and salaries		4,810
Shipping		5,730
Utilities		1,010
Other		1,150
Total expense		17,730
Net operating income	$	9,170

Required:

Compute 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.)