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 $ $28\mathrm{.}00$ $ $171,540$

Raw materials $ $6\mathrm{.}25$ $ $40,530$

Wages $ $7,200$ $ $3\mathrm{.}00$ $ $26,300$

Utilities $ $3,230$ $ $1\mathrm{.}80$ $ $15,000$

Rent $ $4,200$ $ $4,200$

Insurance $ $2,950$ $ $2,950$

Miscellaneous $ $8101\mathrm{.}95$ $ $12,890$

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 $$7,200$ plus $$3\mathrm{.}00$ per liter of gelato sold and the actual wages for June were $$26,300.$ Via Gelato expected to sell $6,200$ liters in June but actually sold $6,400$ 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.