Roo

Zachary Manufacturing Company established the following standard price and cost data:

Sales price	$	8.40	per unit
Variable manufacturing cost	$	3.20	per unit
Fixed manufacturing cost	$	2,300	total
Fixed selling and administrative cost	$	600	total

Zachary planned to produce and sell 2,900 units. Actual production and sales amounted to 3,200 units.

Assume that the actual sales price is $8.05 per unit and that the actual variable cost is $3.50 per unit. The actual fixed manufacturing cost is $1,700, and the actual selling and administrative costs are $635.

Required

a.&b. Determine the flexible budget variances and classify the effect of each variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)

ney Manufacturing Company established the following standard price and cost data.

Sales price	$	8.40	per unit
Variable manufacturing cost	$	3.40	per unit
Fixed manufacturing cost	$	2,400	total
Fixed selling and administrative cost	$	600	total

Rooney planned to produce and sell 2,400 units. Actual production and sales amounted to 2,500 units.

Required

1. Determine the sales and variable cost volume variances.

2. Classify the variances as favorable (F) or unfavorable (U).

4. Determine the amount of fixed cost that will appear in the flexible budget.

5. Determine the fixed cost per unit based on planned activity and the fixed cost per unit based on actual activity.