Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7800 pounds of oysters in August . The company's flexible budget for August appears below. Quitcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (a) 7,800 Revenue ($4.209) $ 32,760 Expenses: Packing supplies ($0.309) 2,340 Oyster bed maintenance ($3,500) 3,500 Wages and salaries ($2,500 + $0.409) 5,620 Shipping (50.709) 5,460 Utilities ($1,220) 1,220 Other ($450 - $0.019) 528 Total expense 18,668 Net operating income $14,092 M ces The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,800 Revenue $27.400 Expenses: Packing supplies 2,510 Oyster bed maintenance 3,360 Wages and salaries 6,038 Shipping 5,190 Utilities 1,030 Other 1,148 Total expense 19,268 Net operating income $ 8,132 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 poll amounts as positive values.) Qullcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expensos: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating Income es