Via Gelato is a popular neighborhood gelato shop. The company has provided the following cost formulas and actual results for the month of June: Revenue Fixed Variable Element per Element per Actual Total Month Liter $ 20.00 $5.45 for June $122,540 $ 36,030 $ 20,200 2,430 $3,400 Raw materials Wages $ 6,400 Utilities $ $ 2.20 $ 1.00 Rent Insurance Miscellaneous $ 2,150 $ 730 $9,100 $3,400 $2,150 1.15 $ 8,050 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 $6,400 plus $2.20 per liter of gelato sold and the actual wages for June were $20,200. Via Gelato expected to sell 6,300 liters in June, but actually sold 6,500 liters. Required: Calculate 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.) Revenue Via Gelato Revenue and Spending Variances For the Month Ended June 30 Expenses: Raw materials Wages Utilities