Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations: Fixed Variable Actual Element Element Total for per Month per Liter June $26.00 $152,540 Revenue 38,130 Raw materials 6.05 $7,000 23,900 Wages 2.80 Utilities $3,030 13,100 1.60 $4,000 4,000 Rent $2,750 2,750 Insurance 790 1.75 11,430 Miscellaneous 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 $7,000 plus $2.80 per liter of gelato sold and the actual wages for June were $23,900. Via Gelato expected to sell 6,000 liters in June, but actually sold 6,200 liters. Required: Complete the report showing 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.)