Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations: Revenue Raw materials Wages Utilities Rent Insurance Miscellaneous Fixed Variable Element Element per Month per Liter $32.00 $ 6.65 $ 7,600 $ 3.40 $ 3,630 $ 2.20 $ 4,600 $ 3,350 $ 850 $ 2.35 Actual Total for June $192,540 $ 41,930 $ 28,100 $ 17,500 $ 4,600 $ 3,350 $ 15,190 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 $7,600 plus $3.40 per liter of gelato sold and the actual wages for June were $28,100. Via Gelato expected to sell 6,000 liters in June, but actually sold 6,200 liters. Required: Complete the report showing Via Gelato revenue and spending variances for June. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) 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