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 ($4.10q) $ 32,390 Expenses: Packing supplies ($0.25q) 1,975 Oyster bed maintenance ($3,400) 3,400 Wages and salaries ($2,200 + $0.40q) 5,360 Shipping ($0.55q) 4,345 Utilities ($1,280) 1,280 Other ($420 + $0.01q) 499 Total expense 16,859 Net operating income $ 15,531 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 2,145 Oyster bed maintenance 3,260 Wages and salaries 5,770 Shipping 4,075 Utilities 1,090 Other 1,119 Total expense 17,459 Net operating income $ 9,941 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.)