Via Gelato is a popular neighborhood gelato shop. The company has provided the following data concerning its operations: Actual Total for June $190,540 42,930 $28,400 $17,300 4,400 $ 3,150 $14,390 Variable Element Fixed Element per Liter $30.00 $ 6.45 $3.20 $ 2.00 per Month Revenue Raw materials $7,400 $3.430 $4,400 $3,150 $ 830 Wages Utilities Rent Insurance Miscellaneous $ 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. Via Gelato expected to sell 6,400 liters in June, but actually sold 6,600 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).) 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