uilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,200 pounds of oysters in August. The companys flexible budget for August appears below: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Actual pounds (q) 7,200 Revenue ($4.15q) $ 29,880 Expenses: Packing supplies ($0.40q) 2,880 Oyster bed maintenance ($3,200) 3,200 Wages and salaries ($2,200 + $0.35q) 4,720 Shipping ($0.70q) 5,040 Utilities ($1,230) 1,230 Other ($480 + $0.01q) 552 Total expense 17,622 Net operating income $ 12,258 The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,200 Revenue $ 27,100 Expenses: Packing supplies 3,050 Oyster bed maintenance 3,060 Wages and salaries 5,130 Shipping 4,770 Utilities 1,040 Other 1,172 Total expense 18,222 Net operating income $ 8,878 Required: Calculate the companys 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.)