uilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,600 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 (q) 7,600 Revenue ($4.15q) $ 31,540 Expenses: Packing supplies ($0.30q) 2,280 Oyster bed maintenance ($3,100) 3,100 Wages and salaries ($2,500+ $0.30q) 4,780 Shipping ($0.55q) 4,180 Utilities ($1,260) 1,260 Other ($510 + $0.019) 586 Total expense 16,186 $ 15,354 Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,600 Revenue $27,100 Expenses: Packing supplies 2,450 Oyster bed maintenance 2,960 Wages and salaries 5,190 Shipping 3,910 Utilities Other Total expense 1,070 1,206 16,786 Net nnaratinn income $ 10,314 uyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income Required: 2,960 5,190. 3,910 1,070 1,206 16,786 $ 10,314 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.) Revenue Expenses: Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income