Quilcene Oysteria forms and sells oysters in the Pacific Northwest. The company harvested and sold 7,400 pounds of oysters in August. The company's flexible budget for August appears below: Quitcene Oysteria Plexible Budget For the Month Ended August 31 Actual pounds (q) 7,400 $ 31,080 Revenue (54.289) Expenses: Packing supplies (58.389) Oyster bed maintenance (53,300) Wages and salaries ($2,600 + $0.389) Shipping ($0.78) Utilities ($1,210) Other (5468 + $0.819) Total expense Net operating income 2,220 3,300 4,820 5,180 1,210 534 17,264 $ 13,816 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,400 $ 26,800 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 2,390 3, 160 5,230 4,910 1,920 1,154 27,864 $ 8,936 Required: Calculate the company's revenue and spending variances for August. (Indicate the effect of each variance by selecting "F" for