Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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) 7,900 $ 32,785 Revenue ($4.159) Expenses: Packing supplies ($e.489) Oyster bed maintenance ($3,380) Wages and salaries ($2,50e + $0.309) Shipping ($0.659) Utilities ($1,210) Other ($430 + $0.019) Total expense Net operating income 3,160 3,300 4,870 5,135 1,210 509 18,184 $ 14,601 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7.900 The actual results for August were as follows Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7.900 Revenue $ 27,000 Expenses: Packing supplies 3,330 Oyster bed maintenance 3,160 Wages and salaries 5,280 Shipping 4,865 Utilities 1,22e Other 1,129 Total expense 18,784 Net operating income $ 8,216 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.)