taunton company established the following standard price and cost data. sales price $ 32 per unit variable manufacturing cost $ 24 per unit fixed manufacturing cost $ 16,000 total fixed selling and administrative cost $ 14,000 total the company planned to produce 20,000 units. it actually produced and sold 22,000 units. assuming, the actual variable manufacturing cost was $25 per unit, what is the variable manufacturing flexible budget variance?