Exercise $9-15($Algo$)$ Flexible Budgets and Revenue and Spending Variances $[$LO$9-1,$ LO$9-3]$

Via Gelato, a popular neighborhood gelato shop, provided the following cost formulas and actual results for the month of June:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Element$],[$per Month$]],\backslash$table$[[$Variable$],[$Element per$],[$Liter$]],\backslash$table$[[$Actual$],[$Total for$],[$June$]]],[$Revenue$,,$$$30\mathrm{.}00,$$$190,540$