Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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)		7,900
Revenue ($4.15q)	$	32,785
Expenses:
Packing supplies ($0.25q)		1,975
Oyster bed maintenance ($3,200)		3,200
Wages and salaries ($2,400 + $0.45q)		5,955
Shipping ($0.75q)		5,925
Utilities ($1,260)		1,260
Other ($410 + $0.01q)		489
Total expense		18,804
Net operating income	$	13,981

The actual results for August appear below:

Quilcene Oysteria
Income Statement
For the Month Ended August 31
Actual pounds		7,900
Revenue	$	26,500
Expenses:
Packing supplies		2,145
Oyster bed maintenance		3,060
Wages and salaries		6,365
Shipping		5,655
Utilities		1,070
Other		1,109
Total expense		19,404
Net operating income	$	7,096

Requirea: 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.) 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