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				$	4.00
Kitchen staff	$	6,270
Utilities	$	790		$	0.10
Delivery person							$	2.90
Delivery vehicle	$	810					$	2.10
Equipment depreciation	$	544
Rent	$	2,230
Miscellaneous	$	910		$	0.05

In November, the pizzeria budgeted for 2,100 pizzas at an average selling price of $17 per pizza and for 240 deliveries.

Data concerning the pizzerias actual results in November appear below:

	Actual Results
Pizzas		2,200
Deliveries		220
Revenue	$	38,130
Pizza ingredients	$	10,450
Kitchen staff	$	6,210
Utilities	$	975
Delivery person	$	638
Delivery vehicle	$	1,022
Equipment depreciation	$	544
Rent	$	2,230
Miscellaneous	$	898

Required:

1. Compute the revenue and spending variances for the pizzeria for November.