Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,100 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) 7,100 Revenue ($4.059) $ 28,755 Expenses: Packing supplies ($0.35q) 2,485 Oyster bed maintenance ($3,100) 3,100 Wages and salaries ($2,200 + $0.25q) 3,975 Shipping ($0.609) 4,260 Utilities ($1,270) 1,270 Other ($500 + $0.019) 571 Total expense 15,661 $ 13,094 Net operating income The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income Required: 7,100 $ 26,800 2,655 2,960 4,385 3,990 1,080 1,191 16,261 $ 10,539 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.)