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Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 pounds of oysters in August. The company's flexible budget for August appears below: 7,100 $ 29, 820 Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (9) Revenue ($4.209) Expenses : Packing supplies ($0.359) Oyster bed maintenance ($3,200) Wages and salaries ($2,000 + $0.509) Shipping ($0.709) Utilities ($1,220) Other ($470 + $0.019) Total expense Net operating income 2,485 3,200 5,550 4,970 1,220 541 17,966 $ 11,854 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,100 Revenue $ 26,800 Expenses: Packing supplies 2,655 Oyster bed intenance 3,060 Wages and salaries 5,960 Shipping 4,700 Utilities 1,030 Other 1,161 Total expense 18,566 $ 8,234 Net operating income Required: Calculate the company's 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.) Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue U Expenses: Packing supplies U Oyster bed maintenance F Wages and salaries U Shipping F Utilities F Other U Total expense U Net operating income U