Uilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,300 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) 7,300 Revenue ($4.20q) $ 30,660 Expenses: Packing supplies ($0.40q) 2,920 Oyster bed maintenance ($3,400) 3,400 Wages and salaries ($2,400 + $0.40q) 5,320 Shipping ($0.60q) 4,380 Utilities ($1,230) 1,230 Other ($480 + $0.01q) 553 Total expense 17,803 Net operating income $ 12,857 The actual results for August were as follows: Quilcene Oysteria Income Statement For the Month Ended August 31 Actual pounds 7,300 Revenue $ 27,000 Expenses: Packing supplies 3,090 Oyster bed maintenance 3,260 Wages and salaries 5,730 Shipping 4,110 Utilities 1,040 Other 1,173 Total expense 18,403 Net operating income $ 8,597 Required: Calculate the companys revenue and spending variances for August. Note: 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