Per plan fixed cost Variable price/cost per pizza Variable per delivery Actual

Pizza sold 1600

Number of deliveries 180

Revenue $13.00 $21,340

Pizza ingredients $4.20 $6,850

Kitchen Staff $5,870 $5,810

Utilities $590 $0.10 $875

Delivery person $2.90 $522

Delivery vehicle $610 $1.30 $982

Equipment depreciation $384 $384

Rent $1,790 $1,790

Miscellaneous $710 $0.05 $778

Compare flexible budget and actual budget. Explain any discrepancies and if favorable or unfavorable.