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 Cost per Cost per $4.30 $ 0.40 per Month Pizza Delivery Pizza ingredients Kitchen staff Utilities $6,330 Delivery person Delivery vehicle Equipment depreciation 568 Rent Miscellaneous 820 $ 840 $2,290 $3.20 $1.30 $ 940 $ 0.20 In November, the pizzeria budgeted for 2,190 pizzas at an average selling price of $20 per pizza and for 190 deliveries Data concerning the pizzeria's actual results in November appear below Pizzas Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery perso Delivery vehicle Equipment depreciation Rent Miscellaneous Actual Results 2,290 170 46,560 10,990 6,270 $990 $544 1,028 $568 $ 2,290 $916 Required 1. Compute the revenue and spending 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.) Milano Pizza Revenue and Spending Varia nces For the Month Ended November 30 Actual Results Revenue and Spending Variances Flexible Budget Pizzas 2,290 Deliveries 170 Revenue $ 46,560 Expenses Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous 10,990 6,270 990 544 1,028 568 2,290 916 23,596 $ 22,964 Total expense Net operating income