Question: table [ [ , Fixed Element per Month,Variable Element per Liter,Actual Total for June ] , [ Revenue , , $ 1 9 .

\table[[,Fixed Element per Month,Variable Element per Liter,Actual Total for June],[Revenue,,$ 19.00,$ 111,530],[Raw materials,,$ 5.35,$ 33,830],[Wages,$ 6,300,$ 2.10,$ 18,900],[Utilities,$ 2,330,$ 0.90,$ 8,100],[Rent,$ 3,300,,$ 3,300],[Insurance,$ 2,050,,$ 2,050],[Miscellaneous,$ 720,1.05,$ 6,900]]
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 $6,300 plus $2.10 per liter of gelato sold and the actual wages for June were $18,900. 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.
Note: Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.
\table[[Via Gelato],[Revenue and Spending Variances],[For the Month Ended June 30],[,U],[Revenue,],[Expenses:,],[Raw materials,U],[Wages,F],[,U],[Utilies,None],[Rent,],[Insurance,None],[,F],[Miscellaneous,-],[Total expenses,],[Net operating income,]]
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