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		$ 17.00	$ 99,540
Raw materials		$ 5.15	$ 32,730
Wages	$ 6,100	$ 1.90	$ 17,900
Utilities	$ 2,130	$ 0.70	$ 7,000
Rent	$ 3,100		$ 3,100
Insurance	$ 1,850		$ 1,850
Miscellaneous	$ 700	$ 0.85	$ 5,800

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 $6,100 plus $1.90 per liter of gelato sold and the actual wages for June were $17,900. Via Gelato expected to sell 6,100 liters in June, but actually sold 6,300 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.)