Via Gelato is a popular neighborhood gelato shop. The company has provided the following cost formulas and actual results for the month of June:

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

Revenue $ 23.00 $ 140,540
Raw materials $ 5.75 $ 37,030
Wages $ 6,700 $ 2.50 $ 21,800
Utilities $ 2,730 $ 1.30 $ 11,600
Rent $ 3,700 $ 3,700
Insurance $ 2,450 $ 2,450
Miscellaneous 760 $ 1.45 $ 9,390

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 $6,700 plus $2.50 per liter of gelato sold and the actual wages for June were $21,800. Via Gelato expected to sell 6,100 liters in June, but actually sold 6,300 liters.

Required:
Calculate Via Gelato revenue and spending variances for June.