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			$	4.70
Kitchen staff	$	6,190
Utilities	$	750	$	0.70
Delivery person					$	3.50
Delivery vehicle	$	770			$	1.70
Equipment depreciation	$	512
Rent	$	2,150
Miscellaneous	$	870	$	0.10

In November, the pizzeria budgeted for 1,980 pizzas at an average selling price of $13 per pizza and for 200 deliveries.

Data concerning the pizzerias operations in November appear below:

	Actual Results
Pizzas		2,080
Deliveries		180
Revenue	$	27,730
Pizza ingredients	$	9,730
Kitchen staff	$	6,130
Utilities	$	955
Delivery person	$	630
Delivery vehicle	$	1,014
Equipment depreciation	$	512
Rent	$	2,150
Miscellaneous	$	874

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.) Milano Pizza Revenue and Spending Variances For the Month Ended November 30 Actual Results Revenue and Spending Variances Flexible Budget Revenue 27,730 Expenses: Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous 9,730 6,130 955 630 1,014 512 2,150 874 21,995 5,735 Total expense Net operating income