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		$ 4.20
Kitchen staff	$ 6,310
Utilities	$ 810	$ 0.30
Delivery person			$ 3.10
Delivery vehicle	$ 830		$ 1.20
Equipment depreciation	$ 560
Rent	$ 2,270
Miscellaneous	$ 930	$ 0.15

In November, the pizzeria budgeted for 2,160 pizzas at an average selling price of $19 per pizza and for 180 deliveries.

Data concerning the pizzerias actual results in November were as follows:

	Actual Results
Pizzas	2,260
Deliveries	160
Revenue	$ 43,690
Pizza ingredients	$ 10,810
Kitchen staff	$ 6,250
Utilities	$ 985
Delivery person	$ 496
Delivery vehicle	$ 1,026
Equipment depreciation	$ 560
Rent	$ 2,270
Miscellaneous	$ 910

Required:

1. 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.)