Fixed Variable Element per Element per Actual Total Month Liter for June Revenue $ 26.00 $ 152,540 Raw materials $ 6.05 $ 38,130 Wages $ 7,000 $ 2.80 5 23,900 Utilities $ 3, 030 1. 60 $ 13 , 100 Rent 6 4,000 $ 4,900 Insurance $ 2, 750 $ 2,750 Miscellaneous $ 790 1.75 $ 11, 430 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 $7,000 plus $2.80 per liter of gelato sold and the actual wages for June were $23,900. Via Gelato expected to sell 6,000 liters in June, but actually sold 6,200 liters.Via Gelato Revenue and Spending Variances For the Month Ended June 30 Revenue Expenses: Raw materials Wages Utilities Rent Insurance Miscellaneous Total expense Net operating income