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

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$,,$$$23\mathrm{.}00,$$$140,540$