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: Quilcene Oysteria Flexible Budget For the Month Ended August 31 7,800 Actual pounds (q) Revenue ($4.15 g) Expenses: $ 32, 370 Packing supplies ($0.30g) 2,340 Oyster bed maintenance ($3,600) 3,600 4, 450 Wages and salaries ($2,500+ $0.25 g) Shipping ($0.804) 6, 240 Utilities ($1, 240) 1, 240 Other ($440+ $0.01g) 518 Total expense 18, 388 Net operating income $ 13,982 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,800 Revenue $ 26,900 Expenses: Packing supplies 2, 510 Oyster bed maintenance 3, 460 Wages and salaries 4,860 Shipping 5,970 Utilities 1,050 Other 1, 138 18, 988 Total expense Net operating income $ 7,912 Required: Calculate the company's revenue and spending varlances for August. (Indicate the effect of each varlance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (l.e., zero varlance). Input all amounts as positive values.) Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue U Expenses: U Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income IF U