Milano 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 pizzeria$$s owner has determined that the shop has two major cost drivers$$the number of pizzas sold and the number of deliveries made.

The pizzeria$$s cost formulas appear below:

Fixed Cost per Month Cost per Pizza Cost per Delivery

Pizza ingredients $ $4\mathrm{.}00$

Kitchen staff $ $6,270$

Utilities $ $790$ $ $0\mathrm{.}10$

Delivery person $ $2\mathrm{.}90$

Delivery vehicle $ $810$ $ $2\mathrm{.}10$

Equipment depreciation $ $544$

Rent $ $2,230$

Miscellaneous $ $910$ $ $0\mathrm{.}05$

In November, the pizzeria budgeted for $2,100$ pizzas at an average selling price of $$17$ per pizza and for $240$ deliveries.

Data concerning the pizzeria$$s actual results in November were as follows:

Actual Results

Pizzas $2,200$

Deliveries $220$

Revenue $ $38,130$

Pizza ingredients $ $10,450$

Kitchen staff $ $6,210$

Utilities $ $975$

Delivery person $ $638$

Delivery vehicle $ $1,022$

Equipment depreciation $ $544$

Rent $ $2,230$

Miscellaneous $ $898$

Required:

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