Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Plexible Budget For the Month Ended August 31 Actual pounds (q) 7,200 Revenue ($4.20g) 30,240 Expenses: Packing supplies ($0.30g) 2,160 Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,500 +$0.35q) 5,020 Shipping ($0.75g) 5,400 Utilities ($1,230) 1,230 Other ($490 $0.01g) Total expense Net operating income 562 17,872 $12,368 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income Required: 7,200 $ 27,500 2,330 3,360 5,430 5,130 1,040 1,182 18,472 $ 9,028 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.)