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.

The pizzerias cost formulas appear below:

	Fixed Cost per Month	Cost per Pizza	Cost per Delivery
Pizza ingredients		$ 4.80
Kitchen staff	$ 5,990
Utilities	$ 650	$ 0.70
Delivery person			$ 3.50
Delivery vehicle	$ 670		$ 1.90
Equipment depreciation	$ 432
Rent	$ 1,950
Miscellaneous	$ 770	$ 0.10

In November, the pizzeria budgeted for 1,680 pizzas at an average selling price of $19 per pizza and for 180 deliveries.

Data concerning the pizzerias actual results in November appear below:

	Actual Results
Pizzas	1,780
Deliveries	160
Revenue	$ 34,410
Pizza ingredients	$ 7,930
Kitchen staff	$ 5,930
Utilities	$ 905
Delivery person	$ 560
Delivery vehicle	$ 994
Equipment depreciation	$ 432
Rent	$ 1,950
Miscellaneous	$ 814

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.)