Fixed Element per Month Variable Element per Liter Actual Total for June

Revenue $ $16\mathrm{.}00$ $ $90,540$

Raw materials $ $5\mathrm{.}05$ $ $31,630$

Wages $ $6,000$ $ $1\mathrm{.}80$ $ $16,900$

Utilities $ $2,030$ $ $0\mathrm{.}60$ $ $6,000$

Rent $ $3,000$ $ $3,000$

Insurance $ $1,750$ $ $1,750$

Miscellaneous $ $6900\mathrm{.}75$ $ $5,200$

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 $$6,000$ plus $$1\mathrm{.}80$ per liter of gelato sold and the actual wages for June were $$16,900.$ Via Gelato expected to sell $6,000$ liters in June but actually sold $6,200$ liters.

Required:

Calculate Via Gelato's revenue and spending variances for June.