Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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 (q) 7,400 Revenue ($4.20q) $ 31,080 Expenses: Packing supplies ($e.25q) Oyster bed maintenance ($3,600) Wages and salaries ($2,400 + $0.35q) Shipping ($0.60q) Utilities ($1,210) Other ($46e$e.01q) Total expense 1,850 3,600 4,990 4,440 1,210 534 16,624 $ 14,456 Net operating income The actual results for August appear below Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,400 $ 27,300 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities 2,020 3,460 5,400 4,17e 1,020 1,154 17,224 $ 1e,076 Other Total expense 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.)