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. Data concerning the pizzerias costs appear below:

	Fixed Cost per Month		Cost per Pizza		Cost per Delivery
Pizza ingredients			$	4.50
Kitchen staff	$	6,370
Utilities	$	840	$	0.60
Delivery person					$	3.40
Delivery vehicle	$	860			$	1.50
Equipment depreciation	$	584
Rent	$	2,330
Miscellaneous	$	960	$	0.10

In November, the pizzeria budgeted for 2,250 pizzas at an average selling price of $22 per pizza and for 210 deliveries.

Data concerning the pizzerias operations in November appear below:

	Actual Results
Pizzas		2,350
Deliveries		190
Revenue	$	52,480
Pizza ingredients	$	11,350
Kitchen staff	$	6,310
Utilities	$	1,000
Delivery person	$	646
Delivery vehicle	$	1,032
Equipment depreciation	$	584
Rent	$	2,330
Miscellaneous	$	928

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.)