Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 pounds of oysters in August. The companys flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (q) 7,100 Revenue ($4.25q) $ 30,175 Expenses: Packing supplies ($0.35q) 2,485 Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,100 + $0.35q) 4,585 Shipping ($0.60q) 4,260 Utilities ($1,260) 1,260 Other ($510 + $0.01q) 581 Total expense 16,671 Net operating income $ 13,504 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,100 Revenue $ 26,600 Expenses: Packing supplies 2,655 Oyster bed maintenance 3,360 Wages and salaries 4,995 Shipping 3,990 Utilities 1,070 Other 1,201 Total expense 17,271 Net operating income $ 9,329 Required: Calculate the companys 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.)