The following data were drawn from the records of Jordan Corporation.

Planned volume for year (static budget)		4,600	units
Standard direct materials cost per unit		3.10	pounds	@	$	1.70	per pound
Standard direct labor cost per unit		3.50	hours	@	$	4.30	per hour
Total expected fixed overhead costs	$	25,300
Actual volume for the year (flexible budget)		5,000	units
Actual direct materials cost per unit		2.60	pounds	@	$	2.10	per pound
Actual direct labor cost per unit		3.70	hours	@	$	4.00	per hour
Total actual fixed overhead costs	$	21,700

e.Predetermined overhead rate ............ per unit

g.Fixed cost volume variance................. Favarable