Allard Manufacturing Company established the following standard price and cost data. Allard planned to produce and sell 2,000 units. Actual production and sales amounted to 2,200 units. Determine the sales and variable cost volume variances and indicate the effect of each variance by selecting 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