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.