Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 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) 7,200 Revenue ($4.159) $ 29,880 Expenses: Packing supplies ($0.300) 2,160 Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,400 + $0.409) 5,280 Shipping ($0.709) 5,040 Utilities ($1,300) 1,300 Other ($500 + $0.019) 572 expense 17,852 $ 12,028 Net operating income The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,200 Revenue $ 27,000 Expenses: Packing supplies 2,330 Oyster bed maintenance 3,360 Wages and salaries 5,690 Shipping 4,770 Utilities 1,110 Other 1,192 Total expense 18,452 Net operating income $ 8,548 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). Input all amounts as positive values.)