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 Pizza $ 4.40 Delivery $ 6, 350 $ 830 $ 0.50 Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $ 3.30 $ 1.40 $ 850 $ 576 $ 2, 310 $ 950 $ 0.25 In November, the pizzeria budgeted for 2,220 pizzas at an average selling price of $21 per pizza and for 200 deliveries. Data concerning the pizzeria's actual results in November were as follows: Pizzas Deliveries Actual Results 2, 320 180 Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $ $ $ $ $ $ $ $ $ 49, 490 11, 170 6,290 995 594 1,030 576 2,310 922 Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Flexible Budget Actual Results 2,320 Planning Budget Pizzas Deliveries 180 Revenue $ 49,490 Expenses Pizza ingredients Kitchen staff 11,170 6,290 Utilities 995 594 Delivery person Delivery vehicle Equipment depreciation 1,030 576 Rent 2,310 Miscellaneous 922 Total expense 23,887 0 0