Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,700 pounds of oysters in August. The company's flexible budget for August appears below:

Actual pounds (q)	8,700
Revenue ($5.1q)	$44,370
Expenses:
Packing supplies ($.42q)	3,654
Oyster bed maintenance ($2,600)	2,600
Wages and salaries ($2,550 +.28q)	4,986
Shipping ($.96q)	8,352
Utilities ($830)	830
Other ($280 + $.04q)	628
Total expense	21,050
Net operating income	$23,320

Actual pounds	8,700
Revenue	$41,200
Expenses:
Packing supplies	2,700
Oyster bed maintenance	2,500
Wages and salaries	5,156
Shipping	6,450
Utilities	640
Other	900
Total expense	18,346
Net operating income	$22,854

Prepare a report showing the company's revenue and spending variances for August.

Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31
	Revenue and Spending Variances
Revenue	$	(Click to select) None F U
Expenses:
Packing supplies		(Click to select) U F None
Oyster bed maintenance		(Click to select) None F U
Wages and salaries		(Click to select) F None U
Shipping		(Click to select) F None U
Utilities		(Click to select) None U F
Other		(Click to select) F U None
Total expense		(Click to select) U F None
Net operating income	$	(Click to select) None U F