Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 pounds of oysters in August. The company's flexible budget for August appears below: The actual results for August appear below: Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: \begin{tabular}{|l|l||} \hline Packing supplies \\ \hline Oyster bed maintenance \\ \hline Wages and salaries \\ \hline Shipping & Utilities \\ \hline Other & Total expense \\ \hline Net operating income & \\ \hline \end{tabular}