Exercise $8-5$A $($Algo$)$ Determining flexible budget variances LO $8-4$

Baird Manufacturing Company established the following standard price and cost data:

$\backslash$table$[[$Sales price,$$8\mathrm{.}20$ per unit$],[$Variable manufacturing cost,$$3\mathrm{.}20$ per unit$],[$Fixed manufacturing cost,$$2,900$ total$],[$Fixed selling and administrative cost,$$800$ total$]]$

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

Assume that the actual sales price is $$7\mathrm{.}90$ per unit and that the actual variable cost is $$3\mathrm{.}50$ per unit. The actual fixed manufacturing cost is $$2,700,$ and the actual selling and administrative costs are $$825.$

Required

a$.$Exercise $8-5$A $($Algo$)$ Determining flexible budget variances LO $8-4$

Baird Manufacturing Company established the following standard price and cost data:

$\backslash$table$[[$Sales price,$$8\mathrm{.}20$ per unit$],[$Variable manufacturing cost,$$3\mathrm{.}20$ per unit$],[$Fixed manufacturing cost,$$2,900$ total$],[$Fixed selling and administrative cost,$$800$ total$]]$

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

Assume that the actual sales price is $$7\mathrm{.}90$ per unit and that the actual variable cost is $$3\mathrm{.}50$ per unit. The actual fixed manufacturing cost is $$2,700,$ and the actual selling and administrative costs are $$825.$

Required

a$.$