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

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.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|\}$

$\backslash$hline & Fived Cost per Month & $\backslash$begin$\{$tabular$\}\{$l$\}$

Cost per $\backslash \backslash$

Pizzs

$\backslash$end$\{$tabular$\}$ & $\backslash$begin$\{$tabular$\}\{$l$\}$

Cost per $\backslash \backslash$

Delivery

$\backslash$end$\{$tabular$\}\backslash \backslash$

$\backslash$hline Pizzs ingredients & & $\backslash (\backslash$$ $4\mathrm{.}30\backslash )$ & $\backslash \backslash$

$\backslash$hline Kitchen staff & $\backslash (\backslash$$ $5,890\backslash )$ & & $\backslash \backslash$

$\backslash$hline Utilities & $\backslash (\backslash$$ $600\backslash )$ & $\backslash (\backslash$$ $0\mathrm{.}20\backslash )$ & $\backslash \backslash$

$\backslash$hline Delivery person & & & $\backslash (\backslash$$ $3\mathrm{.}60\backslash )\backslash \backslash$

$\backslash$hline Delivery vehicle & $\backslash (\backslash$$ $620\backslash )$ & & $\backslash (\backslash$$ $1\mathrm{.}40\backslash )\backslash \backslash$

$\backslash$hline Equipnent deprecistion & $\backslash (\backslash$$ $392\backslash )$ & & $\backslash \backslash$

$\backslash$hline kent & $\backslash (\backslash$$ $1,850\backslash )$ & & $\backslash \backslash$

$\backslash$hline Miscelleneous & $\backslash (\backslash$$ $720\backslash )$ & $\backslash (\backslash$$ $0\mathrm{.}10\backslash )$ & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

In November, the pizzeria budgeted for $1,530$ pizzos at an overage selling price of $\backslash (\backslash$$ $14\backslash )$ per pizzo and for $210$ deliveries.

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

$\backslash$begin$\{$tabular$\}\{$lr$\}$

& $\backslash$begin$\{$tabular$\}\{$c$\}$

Actusl $\backslash \backslash$

Sesults

$\backslash$end$\{$tabular$\}\backslash \backslash$

Pizzes & $1,630\backslash \backslash$

Deliveries & $190\backslash \backslash$

Sevenue & $\backslash (\backslash$$ $23,360\backslash )\backslash \backslash$

Pizzs ingredients & $\backslash (\backslash$$ $7,030\backslash )\backslash \backslash$

Kitchen stsff & $\backslash (\backslash$$ $5,830\backslash )\backslash \backslash$

Utilities & $\backslash (\backslash$$ $890\backslash )\backslash \backslash$

Delivery person & $\backslash (\backslash$$ $570\backslash )\backslash \backslash$

Delivery vehicle & $\backslash (\backslash$$ $994\backslash )\backslash \backslash$

Equipnent deprecistion & $\backslash (\backslash$$ $392\backslash )\backslash \backslash$

Rent & $\backslash (\backslash$$ $1,850\backslash )\backslash \backslash$

Miscellaneous & $\backslash (\backslash$$ $794\backslash )$

$\backslash$end$\{$tabular$\}$

Required:

$1.$ Complete the flexible budget performance report for November.

Note: Indicate the effect of each varlance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $(1.$e$.,$ zero varlance$).$ Input all amounts as positive values.

$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multicolumn$\{6\}\{|$c$|\}\{$Milano Pleza$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{6\}\{|$c$|\}\{$Flexible Budget Performance Report$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{6\}\{|$c$|\}\{$For the Month Ended November $30\}\backslash \backslash$

$\backslash$hline & Actual Results & Revenue and $\backslash$$pending Varlances & $\backslash$begin$\{$tabular$\}\{$l$\}$

Flexible $\backslash \backslash$

Budget

$\backslash$end$\{$tabular$\}$ & Activity Varlances & $-$ Planning $\backslash \backslash$

$\backslash$hline Plezas & $1,630$ & & & & $\backslash \backslash$

$\backslash$hline Dellerles & $190$ & & & & $\backslash \backslash$

$\backslash$hline Revenue & $\backslash (\backslash$$ $23,360\backslash )$ & & & & $\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{6\}\{|$l$|\}\{$Expenses:$\}\backslash \backslash$

$\backslash$hline Pliza ingredients & $7,030$ & & & & $\backslash \backslash$

$\backslash$hline Kichen staft & $5\mathrm{.}830$ & & & & $\backslash \backslash$

$\backslash$hline utillies & $880$ & & & & $\backslash \backslash$

$\backslash$hline Delvery person & $570$ & & & & $\backslash \backslash$

$\backslash$hline Delvery vehicie & $984$ & & & & $\backslash \backslash$

$\backslash$hline Equipment depreciation & $392$ & & & & $\backslash \backslash$

$\backslash$hline Rent & $1,850$ & & & & $\backslash \backslash$

$\backslash$hline Miscellaneous & $784$ & & & & $\backslash \backslash$

$\backslash$hline Total expenses & $18,320$ & & & & $\backslash \backslash$

$\backslash$hline Net operating income & $\backslash (\backslash$$ $5\mathrm{.}040\backslash )$ & & & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$