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 Cost per Cost per Pizza per Month Delivery Pizza ingredients $ 4.70 6,190 $ 750 Kitchen staff Utilities $ 0.70 $3.50 $1.70 Delivery persorn Delivery vehicle $ 770 Equipment depreciation 512 $2,150 $ 870 Rent Miscellaneous $ 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 pizzeria's actual results in November appear below: Actual Results Pizzas 2,080 180 Deliveries $27,730 $ 9,730 $ 6,130 $ 955 $630 $ 1,014 $512 $ 2,150 $874 Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous 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 Flexible Revenue and Spending Variances Actual Budget Results 2,080 Pizzas 180 Deliveries $ 27,730 Revenue Expenses: 9,730 Pizza ingredients 6,130 Kitchen staff 955 Utilities 630 Delivery person 1,014 Delivery vehicle 512 Equipment depreciation 2,150 Rent 874 Miscellaneous 21,995 Total expense $ 5,735 Net operating income