Allard Manufacturing Company established the following standard price and cost data. Sales price $ 8.40 per unit Variable manufacturing cost $ 3.10 per unit Fixed manufacturing cost $ 2,400 total Fixed selling and administrative cost $ 900 total Allard planned to produce and sell 2,400 units. Actual production and sales amounted to 2,600 units.

A) Determine the fixed cost per unit based on planned activity and the fixed cost per unit based on actual activity.