Ayayai is considering two different denominators levels: theoretical capacity of 2,310 units and practical capacity of 1,930 units. With budgeted fixed MOH costs of $53,130, he thinks the actual production and sales for the two levels will be 2,130 units and 1,710 units, respectively, Calculate the budgeted fixed MOH rate, fixed MOH volume variance (amount and sign), and inventory cost per unit, assuming variable manufacturing costs of $64 per unit for both capacity levels. (Round answers of fixed MOH rate and Inventory cost per unit to 2 decimal places, e.3. 52.75 and Round answer of Fixed MOH volume variance to O decimal places, eg. 5.275.)