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		$ 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:

Calculate Via Gelato revenue and spending variances for June.

Via Gelato Revenue and Spending Variances For the Month Ended June 30 Revenue Expenses: Raw materials Wages Utilities Rent Insurance Miscellaneous Total expense Net operating income