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 $ $4\mathrm{.}30$

Kitchen staff $ $5,890$

Utilities $ $600$ $ $0\mathrm{.}20$

Delivery person $ $3\mathrm{.}00$

Delivery vehicle $ $620$ $ $1\mathrm{.}40$

Equipment depreciation $ $392$

Rent $ $1,850$

Miscellaneous $ $720$ $ $0\mathrm{.}10$

In November, the pizzeria 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 were as follows:

Actual Results

Pizzas $1,630$

Deliveries $190$

Revenue $ $23,360$

Pizza ingredients $ $7,030$

Kitchen staff $ $5,830$

Utilities $ $880$

Delivery person $ $570$

Delivery vehicle $ $984$

Equipment depreciation $ $392$

Rent $ $1,850$

Miscellaneous $ $784$

Required:

$1.$ Complete the flexible budget performance report that shows both revenue and spending variances and activity 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 as positive values.$)$