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Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 pounds of oysters in August. The company's flexible budget for August appears below: 7,800 $ 31,980 Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (9) Revenue ($4.10) Expenses: Packing supplies ($0.25) Oyster bed maintenance ($3,300) Wages and salaries ($2,200 + $0.409) Shipping ($0.759) Utilities ($1,210) Other ($450 + $0.019) Total expense Net operating income 1,950 3,300 5, 320 5,850 1,210 528 18, 158 $ 13,822 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,800 Revenue $ 27,100 Expenses: Packing supplies 2,120 Oyster bed maintenance 3,160 Wages and salaries 5,730 Shipping 5,580 Utilities 1,020 Other 1,148 Total expense 18,758 Net operating income $ 8, 342 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 Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income