Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (g) 7,500 Revenue ($4.05g) Expenses 30,375 Packing supplies ($0.25g) oyster bed maintenance ($3,100) Wages and salaries ($2,100$0.30g) Shipping ($0.65q) Utilities ($1,220) Other (s460$0.01g) 1,875 3,100 4,350 4,875 1,220 535 15,955 $ 14,420 Total expense Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,500 27,200- Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other 2,045 2,960 4,760 4,605 1,030 1,155 16,555 Total expense s 10,645 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 offect (i.e., zero variance). Input all amounts as positive values.)