Allard Manufacturing Company established the following standard price and cost data.

Sales price	$	8.80	per unit
Variable manufacturing cost	$	3.90	per unit
Fixed manufacturing cost	$	2,000	total
Fixed selling and administrative cost	$	700	total

Allard planned to produce and sell 2,700 units. Actual production and sales amounted to 2,900 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).)

d.	Determine the amount of fixed cost that will appear in the flexible budget.

e.	Determine the fixed cost per unit based on planned activity and the fixed cost per unit based on actual activity. (Round your answers to 2 decimal places.)