farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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) 7,400 Revenue ($4.15q) $ 30,710 Expenses: Packing supplies ($0.30q) 2,220 Oyster bed maintenance ($3,100) 3,100 Wages and salaries ($2,400 + $0.45q) 5,730 Shipping ($0.60q) 4,440 Utilities ($1,230) 1,230 Other ($470 + $0.01q) 544 Total expense 17,264 Net operating income $ 13,446 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,400 Revenue $ 27,500 Expenses: Packing supplies 2,390 Oyster bed maintenance 2,960 Wages and salaries 6,140 Shipping 4,170 Utilities 1,040 Other 1,164 Total expense 17,864 Net operating income $ 9,636 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.)