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 Cost per Pizza $ 3.80 Delivery Kitchen staff $ 5,220 Utilities $ 630 $ 0.05 Equipment depreciation. $ 540 $275 $ 3.50 $ 1.50 $ 1,830 $ 820 $ 0.15 Delivery person Delivery vehicle Rent Miscellaneous In November, the pizzeria budgeted for 1,200 pizzas at an average selling price of $13.50 per pizza and for 180 deliveries.