Godfathers Pizza is a small neighborhood pizzeria that has a small area for in-store dining as well as offering take-out and free home delivery services. The pizzerias owner has determined that the shop has two major cost driversthe number of pizzas sold and the number of deliveries made.

The pizzerias cost formulas appear below:

	Fixed Cost per Month			Cost per Pizza			Cost per Delivery
Pizza ingredients				$	3.75
Kitchen staff	$	6,000
Utilities	$	595		$	0.08
Delivery person							$	3.90
Delivery vehicle	$	545					$	1.45
Equipment depreciation	$	290
Rent	$	1,845
Miscellaneous	$	830		$	0.14

In April, the pizzeria budgeted for 1,175 pizzas at an average selling price of $14.10 per pizza and for 165 deliveries.

Data concerning the pizzerias actual results in April appear below:

	Actual Results
Pizzas		1,235
Deliveries		174
Revenue	$	17,400
Pizza ingredients	$	4,985
Kitchen staff	$	5,281
Utilities	$	984
Delivery person	$	690
Delivery vehicle	$	655
Equipment depreciation	$	275
Rent	$	1,845
Miscellaneous	$	954

Required:

1. Complete the planning budget & flexible budget performance report that shows both revenue and spending variances and activity variances for the pizzeria for April. (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.)

Sonny Co. provided the following excerpts from its Production Departments flexible budget performance report.
(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. Round "rate per hour" answers to 2 decimal places.)
		Sonny Company
		Production Department Flexible Budget Performance Report
		For the Month Ended March 31
		Actual Results	Spending Variances		Flexible Budget	Activity Variances		Planning Budget
Labor-hours (q)		9,230			9,230			9,150
Direct labor ($15q)		$ 133,835	?		$ 138,450	?		$ 137,250
Indirect labor ($? + $1.75q)		?	$ 1,825	F	$ 22,220	?		?
Utilities ($6,500 + $?q)		?	$ 1,450	U	?	$ 48	U	$ 11,590
Supplies (S? + S?q)		$ 4,715	?		$ 4,625	?		$ 4,565
Equipment Depreciation ($77,700)		?	$ 50	F	?	?		?
Factory Administration ($17,800 + $2.10q)		?	?		?	?		?
Total Expense		$ 286,725	?		?	?		?
		Also Actual results don't follow the rules
			Remember that in the flexible budget you use actual quantity