Quilcene oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7.500 pounds of oysters in August. The company's flexible budget for August appears below Quilcene Oysteria Flexible Budget For the Month Ended August 31 7,500 Actual pounds (q) $31,875 Revenue ($4.259) Expenses Packing supplies ($0.30a) 2,250 oyster bed maintenance ($3,300) 3.300 Wages and salaries ($2,100 t $0.30a) 4,350 Shipping ($0.80g). 6.000 Utilities ($1,230) 1,230 other ($410 $0.01 q) 485 Total expense 17,615 Net operating income 14,260 The actual results for August appear below Quilcene oysteria Income Statement For the Month Ended August 31 Actual pounds 7,500 Revenue $27,200 Expenses Packing supplies 2,420 Oyster bed maintenance 3,160 Wages and salaries 4.760 Shipping 5.730 1.040 Other 1,105 Total expense 18,215 Net operating income 8,985 Required Compute by company's revenue and spending variances for (Indicate the effect of each variance) input a "F" for unfavorable, and "None" for no effect (i e zero amounts as positive values