Exercise $9-15($Algo$)$ Flexible Budgets and Revenue and Spending Variances $[$L$09-1,$ L$09-3]$

Via Gelato, a popular neighborhood gelato shop, provided the following cost formulas and actual results for the month of June:

$\backslash$table$[[,\backslash$table$[[$Fixed$],[$Element$],[$per Month$]],\backslash$table$[[$Variable$],[$Element per$],[$Liter$]],\backslash$table$[[$Actual

$],[$Total for$],[$June$]]],[$Revenue$,,$$$28\mathrm{.}00,$$$171,540$

Answer using the graph format in the question