Streeterville Pizza is a small neighborhood pizzeria that has a small area for in-store dining as well offering takeout 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. Data concerning the pizzerias costs appear below:

	Fixed Cost per Month		Cost per Pizza		Cost per Delivery
Pizza ingredients			$	5.00
Kitchen staff	$	5,800
Utilities	$	520	$	0.10
Delivery person					$	2.90
Delivery vehicle	$	680			$	2.10
Equipment depreciation	$	387
Rent	$	1,730
Miscellaneous	$	730	$	0.01

In October, the pizzeria budgeted for 2,000 pizzas at an average selling price of $13.00 per pizza and for 190 deliveries.

Data concerning the pizzerias operations in October appear below:

	Actual Results
Pizzas		2,100
Deliveries		190
Revenue	$	27,840
Pizza ingredients	$	10,550
Kitchen staff	$	5,740
Utilities	$	855
Delivery person	$	551
Delivery vehicle	$	1,233
Equipment depreciation	$	387
Rent	$	1,730
Miscellaneous	$	743

Required:

1.	Compute the revenue and spending variances for the pizzeria for October. (Input all amounts as positive values. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.))