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 $ $15\mathrm{.}00$ $ $84,540$

Raw materials $ $4\mathrm{.}95$ $ $31,530$

Wages $ $5,900$ $ $1\mathrm{.}70$ $ $15,900$

Utilities $ $1,930$ $ $0\mathrm{.}50$ $ $5,500$

Rent $ $2,900$ $ $2,900$

Insurance $ $1,650$ $ $1,650$

Miscellaneous $ $680$ $ $0\mathrm{.}65$ $ $4,150$

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 $$5,900$ plus $$1\mathrm{.}70$ per liter of gelato sold and the actual wages for June were $$15,900.$ 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. $($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.$)$