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: 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+ $0.35g) Shipping ($0.75g) Utilities ($1,270) Other ($470 +$0.01g) Total expense Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 7,400 $ 30,340 2,220 3,500 4,590 5,550 1,270 544 17,674 $ 12,666 Actual pounda 7,400 Revenue $27,200 Expenses: Packing supplies 2,390 Oyster bed maintenance 3,360 Wages and salaries 5,000 Shipping 5,280 1,000 1,164 18,274 $8,926 Utilities Other 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 (l.e., zero variance). Input all amounts as positive values.)