Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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) 7,600 Revenue ($4.20q) $ 31,920 Expenses: Packing supplies ($0.25q) 1,900 Oyster bed maintenance ($3,500) Shipping ($0.75q) 3,500 Wages and salaries ($2,100 + $0.30q) 4,380 5,700 Utilities ($1,280) Other ($410 + $0.019) Total expenses Net operating income 1,280 486 17,246 $ 14,674 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 expenses Net operating income Required: 7,600 $ 26,600 2,070 3,360 4,790 5,430 1,090 1,106 17,846 $ 8,754 Calculate the company's revenue and spending variances for August. Note: 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. Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries