Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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) 7,300 Revenue ($4.15q) $ 30,295 Expenses: Packing supplies ($0.30q) 2,190 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,100 + $0.50q) 5,750 Shipping ($0.70q) 5,110 Utilities ($1,240) 1,240 Other ($420 + $0.01q) 493 Total expense 17,983 Net operating income $ 12,312 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,300 Revenue $ 26,600 Expenses: Packing supplies 2,360 Oyster bed maintenance 3,060 Wages and salaries 6,160 Shipping 4,840 Utilities 1,050 Other 1,113 Total expense 18,583 Net operating income $ 8,017 Required: Calculate the companys 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.