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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.

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 Cost per Pizza Cost per Delivery

Pizza ingredients $4.10

Kitchen staff $6,070

Utilities $690 $0.10

Delivery person $2.90

Delivery vehicle $710 $2.30

Equipment depreciation $464

Rent $2,030

Miscellaneous $810 $0.05

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:

Actual Results

Pizzas 1,900

Deliveries 200

Revenue $29,130

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

Please help complete the flexible budget performance report that shows both revenue and spending variances and activity variances for the pizzeria for November.

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