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 Pizza $ 4.10 Cost per Delivery $ 6,290 $ 800 $ 0.20 Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $3.00 $2.20 $ 820 $ 552 $2,250 $ 920 $ 0.10 In November, the pizzeria budgeted for 2,130 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: Milano Pizza Revenue and Spending Variances For the Month Ended November 30 Actual Revenue and Spending Results Variances 2,230 230 Flexible Budget Pizzas Deliveries Revenue $ 40,880 Expenses: Pizza ingredients 10,630 Kitchen staff 6,230 Utilities 980 Delivery person 690 1,024 Delivery vehicle Equipment depreciation 552 Rent 2,250 Miscellaneous 904 Total expense 23,260 Net operating income 17,620