Problem 9-19 More Than One Cost Driver (LO9-2, LO9-3] 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: cost per Delivery Fixed Cost Cost per per Month Pizza $ 4.40 $ 6,350 $ 830 $ 0.50 Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous $3.30 $1.40 $ 850 $ 576 $ 2,310 $ 950 $ 0.25 In November, the pizzeria budgeted for 2,220 pizzas at an average selling price of $21 per pizza and for 200 deliveries. Data concerning the pizzeria's actual results in November appear below: In November, the pizzeria budgeted for 2,220 pizzas at an average selling price of $21 per pizza and for 200 deliveries. Data concerning the pizzeria's actual results in November appear below: Actual Results 2,320 180 $ 49,490 $ 11,170 6,290 995 594 $ 1,030 576 $ 2,310 $ 922 Pizzas Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous > 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 Actual Revenue and Spending Results Variances 2,320 180 Flexible Budget Pizzas Deliveries Revenue $ 49,490 Expenses: Pizza ingredients Kitchen staff Utilities 11,170 6,290 995 Delivery person Delivery vehicle Equipment depreciation Rent 594 1,030 576 2,310 922 23,887 25,603 D Miscellaneous Total expense Net operating income $