Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 pounds of oysters in August. The company's flexible budget for August appears below:

Quilcene Dysteria Flexible Budget For the Month Ended August 31 Actual pounds {q} 3,666 Revenue ($4.16q} $ 32,333 Expenses: Packing supplies {$6.35q) 2,866 Oyster bed maintenance {$3,366} 3,366 Wages and salaries {$2,466 + $6.36q} 4,866 Shipping ($6.?5q) 6,666 Utilities {$1,21a) 1,219 Gther {$4424 + $6.61q] sea Total expense 13,536 Net operating income $ 14:1?3 l The actual results for August appear below: Quilcene Dysteria Inc one Statement For the Month Ended August 31 Actual pounds 3,666 Revenue 5 26,866 Expenses: Packing supplies 2,9?6 Oyster bed maintenance 3,156 Wages and salaries 5,216 Shipping 5,?36 Utilities 1,626 Ether 1,146 Total expense 19,233 s 1, ate Net operating income F 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.) Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Total expense Net operating income