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 ingredients Cost per Pizza $ 4.10 Cost per Delivery Kitchen staff Utilities $ 6,070 $ 690 $ 0.10 Delivery person Delivery vehicle $ 710 $ 2.90 $ 2.30 Equipment depreciation $ 464 $ 2,030 $ 810 $ 0.05 Rent Miscellaneous In November, the pizzeria budgeted for 1,800 pizzas at an average selling price of $15 per pizza and for 220 deliveries. Data concerning the pizzeria's actual results in November appear below: Pizzas Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous Required: Actual Results 1,900 200 $ 29,130 $ 8,650 $ 6,010 $ 925 $ 580 $ 1,002 $ 464 $ 2,030 $ 838 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 Results Revenue and Spending Variances Flexible Budget 1,900 200 $ 29,130 Expenses: Pizza ingredients 8,650 Kitchen staff 6,010 Utilities 925 Delivery person 580 Delivery vehicle 1,002 Equipment depreciation 464 Rent 2,030 Miscellaneous 838 Total expense 20,499 Net operating income $ 8,631