Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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)		7,200
Revenue ($4.20q)	$	30,240
Expenses:
Packing supplies ($0.40q)		2,880
Oyster bed maintenance ($3,100)		3,100
Wages and salaries ($2,500 + $0.30q)		4,660
Shipping ($0.60q)		4,320
Utilities ($1,230)		1,230
Other ($430 + $0.01q)		502
Total expense		16,692
Net operating income	$	13,548

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,200
Revenue	$	27,400
Expenses:
Packing supplies		3,050
Oyster bed maintenance		2,960
Wages and salaries		5,070
Shipping		4,050
Utilities		1,040
Other		1,122
Total expense		17,292
Net operating income	$	10,108

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.)