Rooney Company has provided the following for the year:

Budget

Sales $ $519,000$

Variable product costs $197,000$

Variable selling expense $41,000$

Other variable expenses $3,300$

Fixed product costs $16,500$

Fixed selling expense $24,300$

Other fixed expenses $1,300$

Interest expense $750$

Variances

Sales $8,400$ U

Variable product costs $4,600$ F

Variable selling expense $1,800$ U

Other variable expenses $1,400$ U

Fixed product costs $270$ F

Fixed selling expense $420$ F

Other fixed expenses $100$ U

Interest expense $110$ F

Required

a$.$ Prepare in good form a budgeted and actual income statement for internal use. Separate operating income from net income in the statements and indicate whether each variance is favorable $($F$)$ or unfavorable $($U$).($Select "None" if there is no effect $($i$.$e$.,$ zero