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 $ $4\mathrm{.}40$

Kitchen staff $ $5,910$

Utilities $ $610$ $ $0\mathrm{.}30$

Delivery person $ $3\mathrm{.}10$

Delivery vehicle $ $630$ $ $1\mathrm{.}50$

Equipment depreciation $ $400$

Rent $ $1,870$

Miscellaneous $ $730$ $ $0\mathrm{.}15$

In November, the pizzeria budgeted for $1,560$ pizzas at an average selling price of $$15$ per pizza and for $220$ deliveries.

Data concerning the pizzeria$$s actual results in November were as follows:

Actual Results

Pizzas $1,660$

Deliveries $200$

Revenue $ $25,450$

Pizza ingredients $ $7,210$

Kitchen staff $ $5,850$

Utilities $ $885$

Delivery person $ $620$

Delivery vehicle $ $986$

Equipment depreciation $ $400$

Rent $ $1,870$

Miscellaneous $ $790$Complete the flexible budget performance report that shows both revenue and spending variances and activity 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.$)$