Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations:

	Fixed Element per Month		Variable Element per Liter		Actual Total for June
Revenue			$	18.00	$	110,530
Raw materials			$	5.25	$	33,730
Wages	$	6,200	$	2.00	$	18,900
Utilities	$	2,230	$	0.80	$	7,550
Rent	$	3,200			$	3,200
Insurance	$	1,950			$	1,950
Miscellaneous	$	710	$	0.95	$	6,670

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 $6,200 plus $2.00 per liter of gelato sold and the actual wages for June were $18,900. Via Gelato expected to sell 6,200 liters in June, but actually sold 6,400 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).)