Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 pounds of oysters in August. The companys flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (q) 7,100 Revenue ($4.20q) $ 29,820 Expenses: Packing supplies ($0.35q) 2,485 Oyster bed maintenance ($3,100) 3,100 Wages and salaries ($2,400 + $0.45q) 5,595 Shipping ($0.75q) 5,325 Utilities ($1,270) 1,270 Other ($480 + $0.01q) 551 Total expense 18,326 Net operating income $ 11,494 The actual results for August were as follows:

Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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) 7,100 $ 29,820 Revenue ($4.209) Expenses: Packing supplies ($0.359) Oyster bed maintenance ($3,100) Wages and salaries ($2,400 + $0.459) Shipping ($0.759) Utilities ($1,270) Other ($480 + $0.019) Total expense Net operating income 2,485 3,100 5,595 5,325 1,270 551 18,326 $ 11,494 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,100 $ 27,200 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 2,655 2,960 6,005 5,055 1,080 1,171 18,926 $ 8, 274 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.) Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income