Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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) 7,500 Revenue ($4.15q) $ 31,125 Expenses: Packing supplies ($0.30q) 2,250 Oyster bed maintenance ($3,000) 3,000 Wages and salaries ($2,500 + $0.30q) 4,750 Shipping ($0.75q) 5,625 Utilities ($1,230) 1,230 Other ($420 + $0.01q) 495 Total expense 17,350 Net operating income $ 13,775 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,500 Revenue $ 27,400 Expenses: Packing supplies 2,420 Oyster bed maintenance 2,860 Wages and salaries 5,160 Shipping 5,355 Utilities 1,040 Other 1,115 Total expense 17,950 Net operating income $ 9,450 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.)