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 driversthe number of pizzas sold and the number of deliveries made. The pizzeria's cost formulas appear below: Fixed Cost per Month Cost per Cost per Pizza Delivery $4.40 $6,130 $ 720 $0.40 Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $3.20 $1.40 $ 740 $ 488 $2,090 $ 840 $ 0.20 In November, the pizzeria budgeted for 1,890 pizzas at an average selling price of $18 per pizza and for 250 deliveries. Data concerning the pizzeria's actual results in November appear below: Pizzas Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous Actual Results 1,990 230 $ 36,480 9,190 $ 6,070 940 $ 736 $ 1,008 $ 488 $ 2,090 $ 856 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 positi values.) Milano Pizza Revenue and Spending Variances For the Month Ended November 30 Actual Revenue and Spending Results Variances 1,990 230 Flexible Budget Pizzas Deliveries Revenue $ 36,480 Expenses: Pizza ingredients Kitchen staff 9,190 6,070 Utilities 940 736 1,008 Delivery person Delivery vehicle Equipment depreciation Rent 488 2,090 Miscellaneous 856 Total expense 21,378 Net operating income $ 15,102