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Rooney Publications established the following standard price and costs for a hardcover picture book that the company produces. Standard price and variable costs Sales price Materials cost $ 36.90 8.70 Labor cost 4.00 Overhead cost 6.00 Selling, general, and administrative costs Planned fixed costs 6.40 Manufacturing overhead Selling, general, and administrative $126,000 48,000 Rooney planned to make and sell 27,000 copies of the book. Required: a. d. Prepare the pro forma income statement that would appear in the master budget and also flexible budget income statements, assuming production volumes of 26,000 and 28,000 units. Determine the sales and variable cost volume variances, assuming volume is actually 28,000 units. Indicate whether the variances are favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) Master Flexible Budgets Volume Variances Budget 27,000 Number of units 28,000 26,000 Variable manufacturing costs Fixed costs