Verona 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	$	6,600
Utilities	$	510	$ .10
Delivery person				$ 2.90
Delivery vehicle	$	670		$ 1.40
Equipment depreciation	$	382
Rent	$	1,740
Miscellaneous	$	700	$ .01

In October, the pizzeria budgeted for 1,600 pizzas at an average selling price of $14.00 per pizza and for 220 deliveries.

Data concerning the pizzerias operations in October appear below:

	Actual Results
Pizzas		1,700
Deliveries		200
Revenue	$	24,240
Pizza ingredients	$	8,550
Kitchen staff	$	6,540
Utilities	$	805
Delivery person	$	580
Delivery vehicle	$	1,090
Equipment depreciation	$	382
Rent	$	1,740
Miscellaneous	$	709

Required:
1.	Compute the revenue and spending variances for the pizzeria for October. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

Verona Pizza Revenue and Spending Variances For the Month Ended October 31
	Flexible Budget	Actual Results	Revenue and Spending Variances
Revenue	$	$	$	(Click to select)NoneUF
Expenses:
Pizza ingredients				(Click to select)FUNone
Kitchen staff				(Click to select)FUNone
Utilities				(Click to select)FUNone
Delivery person				(Click to select)FUNone
Delivery vehicle				(Click to select)FUNone
Equipment depreciation				(Click to select)FUNone
Rent				(Click to select)FUNone
Miscellaneous				(Click to select)FUNone
Total expense				(Click to select)FUNone
Net operating income	$	$	$	(Click to select)FUNone