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The pizzerias cost formulas appear below. 12.5 points Pizza ingredients Kitchen statt Utilities Delivery person Delivery veh
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PIZZERIA'S
Revenue & Spending Variances
For the month ended November
Particulars Flexible Budget Actual Results Variances Remark
$ $ $
Revenue 1630 pizzas*$14 per pizza 22820 23360 540 Favorable
Less:-Expenses
Pizza ingredients 1630 pizzas*$4.30 per pizza 7009 7030 -21 Unfavorable
Kitchen staff 5890 5830 60 Favorable
Utilities $600+(1630 pizzas*$0.20 per pizza) 926 880 46 Favorable
Delivery person 190 deliveries*$3.00 per delivery 570 570 0 None
Delivery vehicle $620+(190 deliveries*$1.40 per delivery) 886 984 -98 Favorable
Equipment 392 392 0 None
Rent 1850 1850 0 None
Miscellaneous $720+(1630 pizzas*$0.10 per pizza) 883 784 99 Favorable
Total expenses 18406 18320 86 Favorable
Income from operations 4414 5040 626 Favorable
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