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 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 MonthCost per PizzaCost per DeliveryPizza ingredients $ 4.60 Kitchen staff$ 6,170 Utilities$ 740$ 0.60 Delivery person $ 3.40Delivery vehicle$ 760 $ 1.60Equipment depreciation$ 504 Rent$ 2,130 Miscellaneous$ 860$ 0.20

In November, the pizzeria budgeted for 1,950 pizzas at an average selling price of $20 per pizza and for 190 deliveries.

Data concerning the pizzerias actual results in November appear below:

Actual ResultsPizzas2,050Deliveries170Revenue$ 41,680Pizza ingredients$ 9,550Kitchen staff$ 6,110Utilities$ 950Delivery person$ 578Delivery vehicle$ 1,012Equipment depreciation$ 504Rent$ 2,130Miscellaneous$ 868

Required:

1. Compute the revenue and spending variances for the pizzeria for November.