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 pizzeria$$s owner has determined that the shop has two major cost drivers$$the number of pizzas sold and the number of deliveries made.

The pizzeria$$s cost formulas appear below:

Fixed Cost per Month Cost per Pizza Cost per Delivery

Pizza ingredients $ $3\mathrm{.}80$

Kitchen staff $ $5,220$

Utilities $ $630$ $ $0\mathrm{.}05$

Delivery person $ $3\mathrm{.}50$

Delivery vehicle $ $540$ $ $1\mathrm{.}50$

Equipment depreciation $ $275$

Rent $ $1,830$

Miscellaneous $ $820$ $ $0\mathrm{.}15$

In November, the pizzeria budgeted for $1,200$ pizzas at an average selling price of $$13\mathrm{.}50$ per pizza and for $180$ deliveries.

Data concerning the pizzeria$$s actual results in November appear below:

Actual Results

Pizzas $1,240$

Deliveries $174$

Revenue $ $17,420$

Pizza ingredients $ $4,985$

Kitchen staff $ $5,281$

Utilities $ $984$

Delivery person $ $609$

Delivery vehicle $ $655$

Equipment depreciation $ $275$

Rent $ $1,830$

Miscellaneous $ $954$

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.$)$