Qullcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 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 (9) 7,900 Revenue (84.104) $ 32, 390 Expenses: Packing supplies (50.359) 2,765 Oyster bed maintenance ($3,300) 3,300 Wages and salaries ($2,100 - 50.300) 4,670 Shipping (50.650) 5,135 Utilities (51,280) 1,200 Other (5460 + $0.019) 539 Total expense 17,689 $ 14,701 Net operating income The actual results for August were as follows: Quilcene Oysteria Incone statement For the Month Ended August 31 Actual pounds 7,900 Revenue $ 25,600 Expenses: Packing supplies 2,935 oyster bed maintenance 3,160 Wages and salaries 5,080 Shipping 4,365 Utilities 2,090 Other 1,159 Total expense 18,289 Net operating income $3,311 Required: Calculate the company's revenue and spending variances for August. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfovorable, and "None" for no effect (l.e., zero variance). Input all amounts os positive values.)