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 $ 4.70 Kitchen staff$ 6,190 Utilities$ 750$ 0.70 Delivery person $ 3.50Delivery vehicle$ 770 $ 1.70Equipment 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 pizzerias actual results in November appear below:

Actual ResultsPizzas2,080Deliveries180Revenue$ 27,730Pizza ingredients$ 9,730Kitchen staff$ 6,130Utilities$ 955Delivery person$ 630Delivery vehicle$ 1,014Equipment depreciation$ 512Rent$ 2,150Miscellaneous$ 874

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.)