Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,500 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 (a) Revenue ($4.15q) 7,500 $31.125 Expenses: Packing supplies ($0.35q) 2,625 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,000+ $0.45g) 5,375 Shipping ($0.55q) 4,125 Utilities ($1,290) 1,290 485 Other ($410+ $0.019) Total expense 17,100 Net operating income $ 14,025 The actual results for August were as follows: A Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,500 Revenue. $ 27,300 Expenses: 2,795 3,060 5,785 3,855 1,100 1,105 17,700 $.9,600 Packing supplies Oyster bed maintenance. Wages and salaries Shipping Utilities. Other. Total expense Net operating income 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 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 Shipping Utilities Other Total expense Net operating income De