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 (q) 7,900 Revenue ($4.20q) $33,180 Expenses: Packing supplies ($0.25q) 1,975 Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,500+ $0.35q) 5,265 Shipping ($0.65q) 5,135 Utilities ($1,300) 1,300 Other ($510 + $0.019) 589 Total expense 17,764 Net operating income $15,416 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,900 Revenue $27,300 Expenses: Packing supplies 2,145 Oyster bed maintenance 3,360 Wages and salaries 5,675 Shipping 4,865 Utilities 1,110 Other Total expense 1,209 18,364 Net operating income $ 8,936 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.)