Show me the steps to solve Via Gelato is a popular neighborhood gelato shop. The company has provided the following cost formulas and actual results for the month of June:

Fixed Element per Month Variable Element per Liter Actual Total for June

Revenue $ $19\mathrm{.}00$ $ $111,530$

Raw materials $ $5\mathrm{.}35$ $ $33,830$

Wages $ $6,300$ $ $2\mathrm{.}10$ $ $18,900$

Utilities $ $2,330$ $ $0\mathrm{.}90$ $ $8,100$

Rent $ $3,300$ $ $3,300$

Insurance $ $2,050$ $ $2,050$

Miscellaneous $ $7201\mathrm{.}05$ $ $6,900$

While gelato is sold by the cone or cup, the shop measures its activity in terms of the total number of liters of gelato sold. For example, wages should be $$6,300$ plus $$2\mathrm{.}10$ per liter of gelato sold and the actual wages for June were $$18,900.$ Via Gelato expected to sell $6,000$ liters in June, but actually sold $6,200$ liters.

Required:

Calculate Via Gelato revenue and spending variances for June. $($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.$)$