Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7100 pounds of oysters in August. The companies flexible budget for August appears below:

Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (9) 7,100 $ 29,820 Revenue ($4.209) Expenses: Packing supplies ($0.309) Oyster bed maintenance ($3,200) Wages and salaries ($2,300 + $0.409) Shipping ($0.659) Utilities ($1,220) Other ($470 + $0.019) Total expense Net operating income 2,130 3,200 5,140 4,615 1,220 541 16,846 $ 12,974 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,100 $ 26,500 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 2,300 3,060 5,550 4,345 1,030 1,161 17,446 $ 9,054 Total expense 17,446 $ 9,054 Net operating income Required: Calculate the company's revenue and spending variances for Au favorable, "U" for unfavorable, and "None" for no effect (i.e., ze 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