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.

Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Revenue and Spending Flexible Variances Budget 2,200 220 Activity Variances Actual Results 2,200 Pizzas Deliveries Planning Budget 2,100 240 220 Revenue $ 38,130 $ 730F $ 37,400 $ 1,700F $ 35,700 Expenses: Pizza ingredients Kitchen staff 10,450 6,210 8,800 6,270 1,010 975 8,400 6,270 1,000 896 1,314 638 1,022 1,272 Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous 1,650U 80F 35 F 0 None 250 F 0 None 0 None 122F 1,183U 4 53U 400U 0 None 10U 58F 42F 0 None 0 None 5U 315U 1,385 544 544 2.230 2,230 1,020 21,784 15,616 898 22,987 $15,1635 544 2,230 1,015 21,489 14,231 Total expense Net operating income $ $ Milano Pizza Flexible Budget Performance Report For the Month Ended November 30 Revenue and Spending Flexible Variances Budget 2,200 220 Activity Variances Actual Results 2,200 Pizzas Deliveries Planning Budget 2,100 240 220 Revenue $ 38,130 $ 730F $ 37,400 $ 1,700F $ 35,700 Expenses: Pizza ingredients Kitchen staff 10,450 6,210 8,800 6,270 1,010 975 8,400 6,270 1,000 896 1,314 638 1,022 1,272 Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous 1,650U 80F 35 F 0 None 250 F 0 None 0 None 122F 1,183U 4 53U 400U 0 None 10U 58F 42F 0 None 0 None 5U 315U 1,385 544 544 2.230 2,230 1,020 21,784 15,616 898 22,987 $15,1635 544 2,230 1,015 21,489 14,231 Total expense Net operating income $ $