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 $ 24.00 $ 150,540 Raw materials $ 5.85 $ 38,930 Wages $ 6,800 $ 2.60 $ 23,700 Utilities $ 2,830 $ 1.40 $ 12,400 Rent $ 3,800 $ 3,800 Insurance $ 2,550 $ 2,550 Miscellaneous $ 770 1.55 $ 10,790 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 $6,800 plus $2.60 per liter of gelato sold and the actual wages for June were $23,700. Via Gelato expected to sell 6,400 liters in June, but actually sold 6,600 liters. Required: Calculate Via Gelato revenue and spending variances for June.