Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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) 7,100 Revenue ($4.20q) $ 29,820 Expenses: Packing supplies ($0.30q) 2,130 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,100 + $0.35q) 4,585 Shipping ($0.65q) 4,615 Utilities ($1,270) 1,270 Other ($450 + $0.01q) 521 Total expense 16,321 Net operating income $ 13,499 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,100 Revenue $ 27,400 Expenses: Packing supplies 2,300 Oyster bed maintenance 3,060 Wages and salaries 4,995 Shipping 4,345 Utilities 1,080 Other 1,141 Total expense 16,921 Net operating income $ 10,479 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.)

Revenue ? Expenses: Packing Supplies? Qyster bed maintenance? wages and salaries? shipping? Utilities? Other?Total expense? Net operating income?