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 per Month Cost per Delivery Pizza $ 4.50 $5,930 $ 620 $ 0.40 Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $3.20 $1.60 $ 640 $ 408 $1,890 $ 740 $ 0.20 In November, the pizzeria budgeted for 1,590 pizzas at an average selling price of $16 per pizza and for 230 deliveries. Data concerning the pizzeria's actual results in November were as follows: In November, the pizzeria budgeted for 1,590 pizzas at an average selling price of $16 per pizza and for 230 deliveries. Data concerning the pizzeria's actual results in November were as follows: Pizzas Deliveries Actual Results 1,690 210 Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $ 27,600 $ 7,390 $ 5,870 890 672 988 408 1,890 796 Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Flexible Budget Actual Results 1,690 Planning Budget Pizzas Deliveries 210 Revenue $ 27,600 Expenses: Pizza ingredients Kitchen staff 7,390 5,870 Utilities 890 Delivery person 672 Delivery vehicle 988 Equipment depreciation 408 Rent 1,890 Miscellaneous 796 Total expense 18,904 0 0 Net operating income $ 8,696 $ 0 $ 0