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 per Month Pizza Cost per Cost per Delivery Pizza ingredients $ 4.50 Kitchen staff $ 5,930 Utilities. $ 620 $ 0.40 Delivery person $ 3.20 Delivery vehicle $ 640 $ 1.60 Equipment depreciation. $ 408 $ 1,890 $ 740 $ 0.20 Rent Miscellaneous In November, the pizzeria budgeted for 1,590 pizzas at an average selling price of $16 per pizza and for 230 deliveries. Data concerning the pizzeria's actual results in November appear below: Pizzan Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery person Actual Results 1,690 210 $ 27,600 $ 7,390 $ 5,870 $ 890 $ 672 $ 988 Delivery vehicle. Equipment depreciation Rent Miscellaneous $ 408 $ 1,890 $796 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.) Pizzas Deliveries Revenue Milano Pizza Revenue and Spending Variances For the Month Ended November 30 Actual Revenue and Spending Variances Results 1,690 210 $ 27,600 Expenses: Pizza ingredients 7,390 Kitchen staff. 5,870 Utilities 890 Delivery person 672 Delivery vehicle 988 Equipment depreciation 408 Rent 1,890 Miscellaneous 796 Total expense 18,904 Net operating income $ 8,696 Flexible Budget