Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations: Fixed Element per Month Variable Element per Liter Actual Total for June Revenue $12.00 $71,540 Raw materials $4.65 $29,230 Wages $5,600 $1.40 $13,860 Utilities $1,630 $0.20 $3,270 Rent $2,600 $2,600 Insurance $1,350 $1,350 Miscellaneous $650 $0.35 $2,590 -------------------------------------------------------------------------------- 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 $5,600 plus $1.40 per liter of gelato sold and the actual wages for June were $13,860. Via Gelato expected to sell 6,000 liters in June, but actually sold 6,200 liters. Required: Prepare a report showing Via Gelato revenue and spending variances for June