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 pizzerias owner has determined that the shop has two major cost driversthe number of pizzas sold and the number of deliveries made. The pizzerias cost formulas appear below:

Fixed Cost per Month Cost per Pizza Cost per Delivery

Pizza ingredients $ 4.60

Kitchen staff $ 5,950

Utilities $ 630 $ 0.50

Delivery person $ 3.30

Delivery vehicle $ 650 $ 1.70

Equipment depreciation $ 416

Rent $ 1,910

Miscellaneous $ 750 $ 0.25

In November, the pizzeria budgeted for 1,620 pizzas at an average selling price of $17 per pizza and for 240 deliveries. Data concerning the pizzerias actual results in November appear below:

Actual Results

Pizzas 1,720

Deliveries 220

Revenue $ 29,810

Pizza ingredients $ 7,570

Kitchen staff $ 5,890

Utilities $ 895

Delivery person $ 726

Delivery vehicle $ 990

Equipment depreciation $ 416

Rent $ 1,910

Miscellaneous $ 802

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.)