Quilcene Oysteria farms and sells oysters in the Pacific Northwest. The company harvested and sold 7,800 pounds of oysters August. The company's flexible budget for August appears below: For Actual pounds (4) Revenue ($4.10q) Expenses: Quilcene Oysteria Flexible Budget the Month Ended August 31 Packing supplies ($0.30g) Oyster bed maintenance ($3,000) Wages and salaries ($2,200 - s0.30g) Shipping ($0.75g) Utilities ($1,220) Actual pounds Revenue Expenses: Other ($490 - s0.01g) Total expense Net operating income The actual results for August appear below: Quilcene Oysteria Income Statement For the Month Ended August 31 Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 7,800 $ 27,300 2,510 2,860 4,950 5,580 1,030 1,188 18,118 $ 9,182 7,800 $ 31,980 2,340 3,000 4,540 5,850 1,220 568 17,518 $ 14,462 Required: Calculate the company's revenue and spending variances for August (indicate the effect of each varlance by selecting "F" fo favorable. "U" for unfavorable, and "None" for no effect (Le., zero variance). Input all amounts as positive values.)