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 pizzerias owner has determined that the shop has two major cost driversthe number of pizzas sold and the number of deliveries made. The pizzerias cost formulas appear below:

	Fixed Cost per Month			Cost per Pizza			Cost per Delivery
Pizza ingredients				$	4.30
Kitchen staff	$	5,890
Utilities	$	600		$	0.20
Delivery person							$	3.00
Delivery vehicle	$	620					$	1.40
Equipment depreciation	$	392
Rent	$	1,850
Miscellaneous	$	720		$	0.10

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 pizzerias actual results in November appear below:

	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

Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Flexible Budget Actual Results Planning Budget Pizzas 1,630 Deliveries 190 Revenue $ 23,360 Expenses: Pizza ingredients Kitchen staff 7,030 5,830 F 0 None Utilities 880 570 0 None F Delivery person Delivery vehicle Equipment depreciation 984 U 392 0 None OOOOOOOOO 0 0 None None Rent 1.850 None Miscellaneous 784 U | Total expense Net operating income 18,320 5,040 | $