Rammazzotti, Inc., is looking for feedback on company performance. The company compares the budget for the year with the actual costs. Data have been collected below: Rammazzotti Inc., had the following budgeted data:

Unit sales for 2018	26,000
Unit production for 2018	26,000
Budgeted fixed overhead for 2018:
Supervision	$ 800
Depreciation	2,000
Rent	100
Budgeted variable costs per unit:
Direct materials	$0.15
Direct labor	0.20
Supplies	0.02
Indirect labor	0.05
Power	0.02

The following actually occurred:

Actual unit sales for 2018	24,000
Actual unit production for 2018	28,000
Actual fixed overhead for 2018:
Supervision	$ 850
Depreciation	2,000
Rent	100
Actual variable costs:
Direct materials	$3,500
Direct labor	4,900
Supplies	530
Indirect labor	1,250
Power	470

The static budget variance for total fixed overhead is