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	$	6,110
Utilities	$	710		$	0.30
Delivery person							$	3.10
Delivery vehicle	$	730					$	1.30
Equipment depreciation	$	480
Rent	$	2,070
Miscellaneous	$	830		$	0.15

In November, the pizzeria budgeted for 1,860 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		1,960
Deliveries		220
Revenue	$	33,970
Pizza ingredients	$	9,010
Kitchen staff	$	6,050
Utilities	$	935
Delivery person	$	682
Delivery vehicle	$	1,006
Equipment depreciation	$	480
Rent	$	2,070
Miscellaneous	$	850

Required:

1. Compute the revenue and spending 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.)