Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 8,000 pounds of oysters in August. The company's flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (q) 8,000 32,800 Revenue ($4.10g) Expenses: Packing supplies ($0.30q) Oyster bed maintenance ($3,200) Wages and salaries ($2,300 $0.35q) Shipping ($0.80q) Utilities ($1, 270) Other ($490 $0.01q) 2,400 3,200 5,100 6,400 1,270 570 18,940 13,860 Total expense Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 8,000 S 26,600 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other 2,570 3,060 5,510 6,130 1,080 1,190 19,540 $7,060 Total expense Net operating income Required 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). nput all amounts as positive values.)