Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,900 pounds of oysters in August. The company's flexible budget for August appears below: Actual pounds (9) Revenue ($4.10g) Expenses: Quilcene Oysteria Flexible Budget For the Month Ended August 31 Packing supplies ($0.359) Oyster bed maintenance ($3,400) Wages and salaries ($2,200 + $0.309) Shipping ($0.75g) Utilities ($1,260) Other ($410 + $0.019) Total expenses Net operating income The actual results for August were as follows: Actual pounds Revenue Expenses: Quilcene Oysteria Income Statement For the Month Ended August 31 Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expenses Net operating income Revenue 7,900 $ 32,390 Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 2,765 3,400 4,570 5,925 1,260 489 18,409 $ 13,981 7,900 $ 27,500 Required: Calculate the company's 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 ariance). Input all amounts as positive values. 2,935 3,260 4,980 5,655 1,070 1,109 19,009 $ 8,491