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 Cost per Pizza Cost per Delivery

Pizza ingredients $ 4.40

Kitchen staff $5,910

Utilities $610 $0.30

Delivery person $3.10

Delivery vehicle $630 $1.50

Equipment depreciation $400

Rent $1,870

Miscellaneous $730 $0.15

In November. the pizzeria budgeted for 1,560 pizzas at an average selling price of $15 per pizza and for 220 deliveries.

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

Actual Results

Pizzas 1,660

Deliveries 200

Revenue $25,450