Rooney Manufacturing Company established the following standard price and cost data: Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost $ 9.00 per unit $ 3.70 per unit $2,500 total $ 600 total Rooney planned to produce and sell 2,300 units. Actual production and sales amounted to 2,500 units. Assume that the actual sales price is $8.65 per unit and that the actual variable cost is $4.00 per unit. The actual fixed manufacturing cost is $2,200, and the actual selling and administrative costs are $635. Required a.&b. Determine the flexible budget variances and classify the variances by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) Sales Variable manufacturing Contribution margin Fixed manufacturing Fixed selling and administrative cost Net income (loss) Flexible Budget Variances