Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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) 7,200 Revenue ($4.15q) $ 29,880 Expenses: Packing supplies ($0.35q) 2,520 Oyster bed maintenance ($3,000) 3,000 Wages and salaries ($2,500 + $0.35q) 5,020 Shipping ($0.80q) 5,760 Utilities ($1,220) 1,220 Other ($460 + $0.01q) 532 Total expense 18,052 Net operating income $ 11,828 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,200 Revenue $ 26,800 Expenses: Packing supplies 2,690 Oyster bed maintenance 2,860 Wages and salaries 5,430 Shipping 5,490 Utilities 1,030 Other 1,152 Total expense 18,652 Net operating income $ 8,148 Required: Calculate the companys 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.)