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 Variable Element Actual Total per Month per Liter 30.ee for June Revenue 190,540 42,930 $ Raw materials 6.45 $ 3.20 28,400 $ 7,400 Wages Utilities 3,43e 4,400 2.00 17,30e 4,400 3,150 $ Rent 3,150 Insurance Miscellaneous 14,390 830 2.15 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 $7,400 plus $3.20 per liter of gelato sold and the actual wages for June were $28,400. VIia Gelato expected to sell 6,400 Iiters in June, but actually sold 6,600 lters. 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 (L., zero variance). Input all amounts as positive velues.) 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