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 Raw materials Wages Utilities Rent Insurance Miscellaneous Fixed Element Variable Element Actual Total per Month per liter for June $14.00 $ 83,540 $ 4.85 $ 31,430 $5,800 $ 1.60 $ 15,800 $1,830 $ 0.40 $4,500 $2,800 $ 2,800 $1,550 $1,550 $ 670 $ 0.55 $ 4,050 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 $5,800 plus $1.60 per liter of gelato sold and the actual wages for June were $15,800. Via Gelato expected to sell 6.200 liters in June, but actually sold 6.400 liters