Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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) Revenue ($4.20q) Expensest Packing supplies (50.359) Oyster bed maintenance ($3.100) Wages and salaries ($2,200 $0.25q) Shipping ($0.70q) Utilities ($1,210) Other ($480 +$0.010) Total expense Net operating income The actual results for August were as follows: Quilcene Oysteria 7,100 $ 29,820 2,485 3,100 3,975 4,970 1,210 551 16,291 $13,529 Income Statement For the Month Ended August 31 Actual pounds 7,100 Revenue $ 27,200 Expenses Packing supplies 2,655 Oyster bed maintenance 2,960 Wages and salaries 4,385 4,700 1,020 Other 1,171 16,591 $ 10,309 Shipping Utilities 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.) 4