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: The actual results for August appear below: \begin{tabular}{|c|c|l|} \hline \multicolumn{2}{|c|}{ Quilcene Oysteria } \\ \hline \multicolumn{2}{|c|}{ Revenue and Spending Variances } \\ \hline \multicolumn{2}{|c|}{ For the Month Ended August 31 } \\ \hline Revenue & & \\ \hline Expenses: & & U \\ \hline Packingsupplies & F \\ \hline Oysterbedmaintenance & U \\ \hline Wagesandsalaries & F \\ \hline Shipping & F \\ \hline Utilities & 1,194U \\ \hline Other & & U \\ \hline Total expense & U \\ \hline Netoperatingincome & \\ \hline \end{tabular}