Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 7,600 S 31,540 1,900 Actual pounds (q) Packing supplies ($0.25q) Oyster bed maintenance ($3,300) Wages and salaries ($2,000 $0.30q) Shipping ($0.60g) Utilities ($1,300) Other (S510 $0.01q) 4,280 4,560 1,300 5.926 s 15,614 Total expense ncomo The actual results for August appear below Income Statement For the Month Ended August 31 Actual pounds S 26,700 Packing supplies Oyster bed maintenance Wages and salaries 2,070 3,160 4,690 4,290 1,110 1,206 Total expense S 10,174 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 (.e., zero variance). Input all amounts as positive values.)