please explain

Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (9) 7,400 $ 30,710 Revenue (54.159) Expenses: Packing supplies ($0.489) Oyster bed maintenance ($3,100) Wages and salaries ($2,000 + $0.459) Shipping ($0.759) Utilities ($1,220) Other (5450 + $0.019) Total expense Het operating income 2,960 3,100 5,330 5,550 1,220 524 18,684 $ 12,026 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,400 $ 26,500 a Revenue Expenses : Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 3,130 2,960 5,740 5,280 1,838 1,144 19,284 $ 7,216 Required: Calculate the company's revenue and spending variances for August favorable, "U" for unfavorable, and "None" for no effect (i.e., zerov