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. Quilene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds to 7,400 Revenue ($4.2000 $ 31,080 Expenses: Packing supplies ($0.3091 2, 220 Oyster bed maintenance $3,100) 3, 100 Nages and salaries ($2,100 + $0.500) 5,800 Shipping (10.7091 5,180 Utilities (81,290) 1,290 Other (8410 + $0.014 Total expense 18,074 Net operating income $13,006 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Retual pounds 7,400 $26,500 Revenue Expenses : Packing suppilos Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Het operating income 2,390 2,960 6,210 4,910 1.100 $7,026 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 (ie, zero variance). Input all amounts as positive values.) Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses Packing supplies Oyster bed maintenance Wages and sans Shinin