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 pizzerla's cost formulas appear below. Fixed cost Cost per Cost per per Month Pizza Delivery Pizza ingredients $ 4.70 Kitchen staff $6,190 Utilities $ 750 $ 0.70 Delivery person $3.50 Delivery vehicle $ 770 $1.70 Equipment depreciation $ 512 Rent $2,150 Miscellaneous $ 870 $ 0.10 In November, the pizzeria budgeted for 1,980 pizzas at an average selling price of $13 per pizza and for 200 deliveries. Data concerning the pizzeria's actual results in November appear below. Actual Pizzas 2,080 Deliveries Results 180 Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $ 27,730 $ 9,730 $ 6,130 $ 955 $ 630 $ 1,014 $ 512 $ 2,150 $ 874 Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Flexible Budget 2,080 180 Actual Results 2,080 180 Planning Budget 1,980 Pizzas Deliveries 200 $ 27,730 Revenue Expenses: Pizza ingredients Kitchen staff 9,730 9,306 6,130 Utilities 955 630 1,014 512 Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous Total expense Net operating income 2,150 874 21.995 $ 5,735