Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations Actual Total for June $191,540 S 42,830 $ 28,000 $17,400 $ 4,500 S 3,250 $14,690 Fixed Element per Month Revenue Raw materials Wages Utilities Rent Insurance Miscellaneous Variable Element per Liter $31.00 6.55 S3.30 $ 2.10 $7,500 $3,530 $4,500 $3,250 $ 840 2.25