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

Sales price	$	8.60	per unit
Variable manufacturing cost	$	3.20	per unit
Fixed manufacturing cost	$	3,000	total
Fixed selling and administrative cost	$	600	total

Rooney planned to produce and sell 3,000 units. Actual production and sales amounted to 3,200 units.

Determine the sales and variable cost volume variances and classify the variances as favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)

		Volume Variances
a.	Sales
b.	Variable manufacturing

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

Flexible Budget
Fixed manufacturing cost
Fixed selling and administrative costs

Determine the fixed cost per unit based on planned activity and the fixed cost per unit based on actual activity. (Round your answers to 2 decimal places.)

	Master Budget	Flexible Budget
Fixed cost per unit