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 $ 20.00 $ 122,540 raw materials $ 5.45 $ 36,030 wages $ 6,400 $ 2.20 $ 20,200 utilities $ 2,430 $ 1.00 $ 9,100 rent $ 3,400 $ 3,400 insurance $ 2,150 $ 2,150 miscellaneous $ 730 $ 1.15 $ 8,050 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 $6,400 plus $2.20 per liter of gelato sold and the actual wages for june were $20,200. via gelato expected to sell 6,300 liters in june, but actually sold 6,500 liters. required: calculate via gelato revenue and spending variances for june.