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 $6,150 $730 $ 0.50 Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $3,30 $1.50 $ 750 $ 496 $2,110 $ 0.25 In November, the pizzeria budgeted for 1,920 pizzas at an average selling price of $19 per pizza and for 180 deliveries In November, the pizzeria budgeted for 1.920 pizzas at an average selling price of $19 per pizza and for 180 deliveries. Data concerning the pizzeria's actual results in November were as follows: Pizzas Deliveries Actual Results 2,020 160 Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $ 39,950 $ 9,370 $ 6,090 $ 945 $ 528 $ 1,010 $ 496 $ 2,110 862 Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Flexible Budget Pizzas Deliveries Actual Results 2,020 Planning Budget 160 $ 39,050 Revenue Expenses Pizza ingredients Kitchen statt 9,370 6,090 Utilities 945 528 1 010 Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous Total expense Net operating income 496 2,110 862 21.411 17639 $