Via Gelato, a popular neighborhood gelato shop, 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 $ $20\mathrm{.}00$ $ $122,540$

Raw materials $ $5\mathrm{.}45$ $ $36,030$

Wages $ $6,400$ $ $2\mathrm{.}20$ $ $20,200$

Utilities $ $2,430$ $ $1\mathrm{.}00$ $ $9,100$

Rent $ $3,400$ $ $3,400$

Insurance $ $2,150$ $ $2,150$

Miscellaneous $ $7301\mathrm{.}15$ $ $8,050$

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 $$6,400$ plus $$2\mathrm{.}20$ per liter of gelato sold and the actual wages for June were $$20,200.$ Via Gelato expected to sell $6,300$ liters in June but actually sold $6,500$ liters.

Required:

Calculate Via Gelato's revenue and spending variances for June.

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.