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$4$

Problem $9-19($Algo$)$ More Than One Cost Driver $[$LO$9-2,$ LO$9-3,$ LO$9-5,$ LO$9-6]$

$25$

points

Milano Pizza has a small area for in$-$store dining as well as offers take$-$out and free home delivery services. The pizzeria's owner determined 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:

$\backslash$table$[[,$Fixed Cost per Month,Cost per Pizza,Cost per Delivery$],[$Pizza ingredients,,$ $4\mathrm{.}60,],[$Kitchen staff,$ $5,950,,],[$Utilities$,$$ $630,$$ $0\mathrm{.}50,],[$Delivery person,,,$ $3\mathrm{.}30],[$Delivery vehicle,$ $650,,$$ $1\mathrm{.}70],[$Equipment depreciation,$ $416,,],[$Rent$,$$ $1,910,,],[$Miscellaneous$,$$ $750,$$ $0\mathrm{.}25,]]$

In November, the pizzeria budgeted for $1,620$ pizzas at an average selling price of $$17$ per pizza and for $240$ deliveries.

Data concerning the pizzeria's actual results in November were as follows:

$\backslash$table$[[,$Actual Results$],[$Pizzas$,1$;$720],[$Deliveries$,220],[$Revenue$,$$ $29,810],[$Pizza ingredients,$ $7,570],[$Kitchen staff,$ $5,890],[$Utilities$,$$ $895],[$Delivery person,$ $726],[$Delivery vehicle,$ $990],[$Equipment depreciation,$ $416],[$Rent$,$$ $1,910],[$Miscellaneous$,$$ $802]]$

Required:

Complete the flexible budget performance report for November.

Note: 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.