Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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) 7,600 Revenue ($4.15q) $ 31,540 Expenses: Packing supplies ($0.30q) 2,280 Oyster bed maintenance ($3,400) 3,400 Wages and salaries ($2,300 + $0.30q) 4,580 Shipping ($0.60q) 4,560 Utilities ($1,300) 1,300 Other ($480 + $0.01q) 556 Total expense 16,676 Net operating income $ 14,864 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,600 Revenue $ 27,200 Expenses: Packing supplies 2,450 Oyster bed maintenance 3,260 Wages and salaries 4,990 Shipping 4,290 Utilities 1,110 Other 1,176 Total expense 17,276 Net operating income $ 9,924 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.)