Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 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) 8,000 Revenue ($4.10q) $ 32,800 Expenses: Packing supplies ($0.30q) 2,400 Oyster bed maintenance ($3,100) 3,100 Wages and salaries ($2,300 + $0.30q) 4,700 Shipping ($0.65q) 5,200 Utilities ($1,300) 1,300 Other ($430 + $0.01q) 510 Total expense 17,210 Net operating income $ 15,590 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 8,000 Revenue $ 27,300 Expenses: Packing supplies 2,570 Oyster bed maintenance 2,960 Wages and salaries 5,110 Shipping 4,930 Utilities 1,110 Other 1,130 Total expense 17,810 Net operating income $ 9,490 Required: Compute 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.)