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 sen.'ices_ 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: Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Miscellaneous Fixed Cost per Month s 6,330 s 820 s 840 s 568 S 2,2go s 940 Cost per Pizza s 430 s 040 s 0.20 Cost per Delivery s 320 s 1.30 In November, the pizzeria budgeted for 2, 190 pizzas at an average selling price of $20 per pizza and for 190 deliveries Data conceming the pizzeria's actual results in November were as follows: Actual Results Pizzas Deliveries Revenue Pizza ingredients Kitchen staff Utilities Delivery person Delivery vehicle Equipment depreciation Rent Miscellaneous s s s s S s s 2,2go 46,560 10,ggo 6,270 ego 544 1,028 568 2,2go