Based on predicted production of $25,900$ units, a company budgets $$300,000$ of fixed costs and $$310,800$ of variable costs. If the company actually produces $18,400$ units, what are the flexible budget amounts of fixed and variable costs?

$\backslash$table$[[,,,],[,\backslash$table$[[$Variable Amount$],[$per Unit$]],$Total Fixed Cost,$18,400$ units$],[$Variable cost$,,,],[$Fixed costs,,,$]]$