WHAT IF ANALYSIS DATA $(2$ND Excel File$)$:

CHECK FIGURES: Revenue and Spending Variance for Net Operating Income is $$2,457\mathrm{.}75$ Favorable. Activity Variance for Net Operating Income is $$2,339\mathrm{.}25$ Unfavorable

In August, the restaurant budgeted for $2,150$ pizzas at an average selling price of $$19\mathrm{.}00$ per pizza, and $220$ deliveries. Data concerning the restaurant$$s actual results for August $2023$ were as follows:

Actual Results

Revenue $ $41,012\mathrm{.}00$

Ingredients $ $9,057\mathrm{.}00$

Kitchen Staff $ $6,520\mathrm{.}00$

Utilities $ $1,217\mathrm{.}00$

Delivery Person $ $621\mathrm{.}00$

Delivery Vehicle $ $1,107\mathrm{.}00$

Equipment Depreciation $ $560\mathrm{.}00$

Rent $ $2,270\mathrm{.}00$

Miscellaneous $ $1,345\mathrm{.}00$

Pizzas Sold $1,975$

Deliveries Made $180$