Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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)		7,500
Revenue ($4.05q)	$	30,375
Expenses:
Packing supplies ($0.30q)		2,250
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,000 + $0.40q)		5,000
Shipping ($0.75q)		5,625
Utilities ($1,230)		1,230
Other ($430 + $0.01q)		505
Total expense		17,810
Net operating income	$	12,565

The actual results for August appear below:

Quilcene Oysteria Income Statement For the Month Ended August 31
Actual pounds		7,500
Revenue	$	27,300
Expenses:
Packing supplies		2,420
Oyster bed maintenance		3,060
Wages and salaries		5,410
Shipping		5,355
Utilities		1,040
Other		1,125
Total expense		18,410
Net operating income	$	8,890

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.)