Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 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) 7,400 Revenue ($4.15q) $ 30,710 Expenses: Packing supplies ($0.25q) 1,850 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,400 + $0.45q) 5,730 Shipping ($0.55q) 4,070 Utilities ($1,230) 1,230 Other ($410 + $0.01q) 484 Total expense 16,564 Net operating income $ 14,146 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,400 Revenue $ 26,900 Expenses: Packing supplies 2,020 Oyster bed maintenance 3,060 Wages and salaries 6,140 Shipping 3,800 Utilities 1,040 Other 1,104 Total expense 17,164 Net operating income $ 9,736 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.)