Rooney Manufacturing Company established the following standard price and cost data. Sales price $ 8.00 per unit Variable manufacturing cost $ 3.90 per unit Fixed manufacturing cost $ 3,000 total Fixed selling and administrative cost $ 500 total Rooney planned to produce and sell 2,000 units. Actual production and sales amounted to 2,100 units.

Determine the sales and variable cost volume variances.

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

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

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