Allard Manufacturing Company established the following standard price and cost data Sales price Variable manufacturing cost Fixed manufacturing cost Fixed selling and administrative cost 600 total S 8.10 per unit $ 3.30 per unit $2,600 total Allard planned to produce and sell 2,900 units. Actual production and sales amounted to 3,100 units Required a. & b. Determine the sales and variable cost volume variances and indicate the effect of each variance by selecting favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).) Volume Variances Sales Variable manufacturing