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: 2,130 3,100 6,050 4,615 Packing supplies ($0.30q) Oyster bed maintenance ($3,100) Wages and salaries ($2,500 $0.50q) Shipping ($0.65g) Utilities ($1,250) 1,250 Other ($460 + $0.01q Total expense 531 17,676 $ 12,144 Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,100 $ 27,000 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping 2,300 2,960 6,460 4,345 1,060 1,151 18,276 Utilities Other Total expense $8,724 Net operating income Required: Calculate the company's 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.) Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income