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 $ $21\mathrm{.}00$ $ $133,540$

Raw materials $ $5\mathrm{.}55$ $ $37,130$

Wages $ $6,500$ $ $2\mathrm{.}30$ $ $21,300$

Utilities $ $2,530$ $ $1\mathrm{.}10$ $ $10,000$

Rent $ $3,500$ $ $3,500$

Insurance $ $2,250$ $ $2,250$

Miscellaneous $ $7401\mathrm{.}25$ $ $8,790$

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 $$6,500$ plus $$2\mathrm{.}30$ per liter of gelato sold and the actual wages for June were $$21,300.$ 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. $($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.$)$