two. please make answer clear

Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (9) 8,000 $ 33,200 Revenue ($4.159) Expenses: Packing supplies ($0.309) Oyster bed maintenance ($3,300) Wages and salaries ($2,300 + $0.359) Shipping ($0.709) Utilities ($1,250) Other ($500 + $0.019) Total expense Net operating income + 2,400 3,300 5, 100 5,600 1,250 580 18,230 $ 14,970 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 8,000 $ 27,000 Revenue Expenses: Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net onerating inrame 2,570 3,160 5,510 5, 330 1,060 1,200 18,830 $ 8,170 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