Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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) 7,900 Revenue ($4.20q) $ 33,180 Expenses: Packing supplies ($0.30q) 2,370 Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,400 + $0.35q) 5,165 Shipping ($0.75q) 5,925 Utilities ($1,260) 1,260 Other ($470 + $0.01q) 549 Total expense 18,769 Net operating income $ 14,411 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,900 Revenue $ 27,400 Expenses: Packing supplies 2,540 Oyster bed maintenance 3,360 Wages and salaries 5,575 Shipping 5,655 Utilities 1,070 Other 1,169 Total expense 19,369 Net operating income $ 8,031 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.)