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: Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous Fixed Cost Cost per cost per per Month Pizza Delivery $ 3.80 $ 5,220 $ 630 $ 0.05 $ 3.50 $ 540 $ 1.50 $ 275 $ 1.830 $ 820 $ 0.15 In November, the pizzeria budgeted for 1.200 pizzas at an average selling price of $13.50 per pizza and for 180 deliveries, Data concerning the pizzeria's actual results in November appear below: Actual Results 1,240 174 Pizzas Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $ 17,420 $ 4,985 $ 5,281 984 609 655 $ 275 $ 1.830 $ 954 Milano Pizza Revenue and Spending Variances For the Month Ended November 30 Actual Revenue and Spending Results Variances 1.240 Flexible Budget . Pizzas Deliveries 174 . Revenue $ 17,420 Expenses: Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous Total expense Net operating income 4,985 5,281 984| 609 655 275 1,830 954 15,573| 1,847 $