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 MonthCost per

PizzaCost per

DeliveryPizza ingredients$4.40Kitchen staff$6,130Utilities$720$0.40Delivery person$3.20Delivery vehicle$740$1.40Equipment depreciation$488Rent$2,090Miscellaneous$840$0.20

In November, the pizzeria budgeted for 1,890 pizzas at an average selling price of $18 per pizza and for 250 deliveries.

Data concerning the pizzeria's actual results in November were as follows:

Actual ResultsPizzas1,990Deliveries230Revenue$36,480Pizza ingredients$9,190Kitchen staff$6,070Utilities$940Delivery person$736Delivery vehicle$1,008Equipment depreciation$488Rent$2,090Miscellaneous$856.

1. Complete the flexible budget performance report that shows both revenue and spending variances and activity 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.)