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. Cost per Fixed Cost Cost per per Month Pizza Delivery Pizza ingredients $4.30 Kitchen staff $ 5,890 Utilities $ 600 $ 0.20 Delivery person $ 3.00 Delivery vehicle $ 620 $ 1.49 Equipment depreciation $ 392 Rent $ 1,850 Miscellaneous $ 220 $ 0.10 In November, the pizzerta budgeted for 1.530 pizzas at an average selling price of $14 per pizza and for 210 deliveries Data concerning the pizzeria's actual results in November appear below. Pizzas Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous Actual Results 1,630 190 $ 23,360 $ 7,030 $ 5,830 $ 880 $ 570 $ 984 $ 392 $ 1,850 $ 784 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 os positive values.) Milano Pizza Revenue and Spending Variances For the Month Ended November 30 Actual Revenue and Spending Results Variances 1,630 190 $ 23,360 Flexible Budget Pizzas Deliveries Revenue Expenses Pizza ingredients Kitchen staff 7.030 5,830 Utilities 880 570 Delivery person Delivery vehicle Equipment depreciation 984 Rent 392 1 850 784 Miscellaneous Total expense Net operating income 18 320 $ 5,040