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 OysteriaFlexible BudgetFor the Month Ended August 31Actual pounds (q)7,600Revenue ($4.15q)$ 31,540Expenses: Packing supplies ($0.35q)2,660Oyster bed maintenance ($3,100)3,100Wages and salaries ($2,400 + $0.45q)5,820Shipping ($0.60q)4,560Utilities ($1,280)1,280Other ($400 + $0.01q)476Total expense17,896Net operating income$ 13,644

The actual results for August were as follows:

Quilcene OysteriaIncome StatementFor the Month Ended August 31Actual pounds7,600Revenue$ 26,600Expenses: Packing supplies2,830Oyster bed maintenance2,960Wages and salaries6,230Shipping4,290Utilities1,090Other1,096Total expense18,496Net operating income$ 8,104

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.)

revenue

packing supplies

maintenance

wages and salaries

shipping

utilities

other

total expenses

net operating income

(wages and salary are not 3010)