Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,700 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) 7,700 Revenue ($4. 10q) $ 31,570 Expenses: Packing supplies ($0.35q) 2, 695 Oyster bed maintenance ($3, 300) 3, 300 Wages and salaries ($2, 200 + $0.40q) 5, 280 Shipping ($0.75q) 5, 775 Utilities ($1,260) 1, 260 Other ($470 + $0.01q) 547 Total expense 18, 857 Net operating income $ 12,713 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,700 Revenue $ 27, 100 Expenses : Packing supplies 2, 865 Oyster bed maintenance 3,160 Wages and salaries 5,690 Shipping 5,505 Utilities 1,070 Other 1,167 Total expense 19, 457 Net operating income $ 7,643 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.)