Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,000 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 (9) 7,000 $ 28,700 Revenue ($4.109) Expenses: Packing supplies ($0.309) Oyster bed maintenance ($3,200) Wages and salaries ($2,100 + $0.309) Shipping ($0.600) Utilities ($1,240) Other ($500 + $0.019) Total expense Net operating income 2,100 3,200 4,200 4,200 1,240 570 15,510 $ 13, 190 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,000 $ 27,300 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 2,270 3,060 4,610 3,930 1,050 1,190 16,110 $ 11,190 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