Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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 (9) Revenue ($4.10g) Expenses: Packing supplies ($0.30g) Oyster bed maintenance ($3,500) Wages and salaries ($2,000 +$0.40g) Shipping ($0.70g) Utilities ($1,290) Other ($480 + $0.01g) Total expense Net operating incone The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 7,900 $ 32,390 2,370 3,500 5,160 5,530 1,290 559 18,409 $13,981 Actual pounds 7,900 Revenue $27,400 Packing supplies 2,540 Oyster bed maintenance 3,360 Wages and salaries 5,570 Shipping 5,260 1,100 1,179 19,009 $8,391 Utilities Other Total expense Net operating incone 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.)