Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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) 7,100 Revenue ($4.10q) $ 29,110 Expenses: Packing supplies ($0.40q) 2,840 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,100 + $0.45q) 5,295 Shipping ($0.55q) 3,905 Utilities ($1,250) 1,250 Other ($490 + $0.01q) 561 Total expense 17,051 Net operating income $ 12,059 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,100 Revenue $ 27,100 Expenses: Packing supplies 3,010 Oyster bed maintenance 3,060 Wages and salaries 5,705 Shipping 3,635 Utilities 1,060 Other 1,181 Total expense 17,651 Net operating income $ 9,449 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.)