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 Pizza ingredients Cost per Pizza $ 4.30 Cost per Delivery Kitchen staff Utilities $ 6,330 $ 820 $ 0.40 Delivery person $ 3.20 Delivery vehicle $ 840 $ 1.30 Equipment depreciation $ 568 Rent $ 2,290 Miscellaneous $ 940 $ 0.20 In November, the pizzeria budgeted for 2,190 pizzas at an average selling price of $20 per pizza and for 190 deliveries. Data concerning the pizzeria's actual results in November were as follows: Pizzas Deliveries Revenue Actual Results 2,290 170 $ 46,560 Pizza ingredients $ 10,990 Kitchen staff $ 6,270 Utilities Delivery person $ 990 $ 544 $ 1,028 $ 568 $ 2,290 $ 916 Delivery vehicle Equipment depreciation Rent Miscellaneous Required: 1. Complete the flexible budget performance report that shows both revenue and spending variances and activity variances for the pizzeria for November. Note: 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 Actual Results 2,290 170 $ 46,560 Expenses: Pizza ingredients Kitchen staff 10,990 6,270 Utilities 990 Delivery person 544 Delivery vehicle 1,028 Equipment depreciation 568 Rent 2,290 Miscellaneous 916 Total expense 23,596 Net operating income $ 22,964 Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Flexible Planning Budget Budget