Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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) ?,386 Revenue ($4.26q) 5 36,650 Expenses: Packing supplies {$0.35q) 2,555 Oyster bed maintenance ($3,469) 3,496 wages and salaries ($2,663 + $6.30q) 4,?96 Shipping ($6.?6q} 5,119 Utilities ($1,299) 1,299 Other ($479 + $9.61q) 543 Total expense 1?,688 Net operating income 5 1259?? The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds ?,386 Revenue 5 2?,600 Expenses: Packing supplies 2,?25 Oyster bed maintenance 3,256 wages and salaries 5,200 Shipping 4,349 Utilities 1, 13-3 Other 15153 Total expense 13,288 Net operating income $ 3;?12 Required: Calculate the company's revenue and spending variances for August. Note: 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. Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income