Via Gelato is concerning its operations: a popular neighborhood gelato shop. The company has pro vided the following data Fixed Variable Actual Element Element Total for per Month per Liter Revenue Raw materials Wages Utilities Rent Insurance Miscellaneous $25.00 $151,540 $ 5.95 39,030 $6,900 2.70 23,500 $2,930 1.50 13,000 $ 3,900 $ 2,650 $ 780 1.65 10,890 $3,900 $2,650 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 $6,900 plus $2.70 per liter of gelato sold and the actual wages for June were $23,500. 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).)