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 Costper Month Cost perPizza Cost perDeliveryPizza 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.