The Alpha Company manufactures designer jewelry for jewelry store. The company's operating budget for 2020 included these data Unit sold 120,000 Selling price per unit S 3.5 Variable cost per unit S2 Fixed costs S120,000 The actual result for 2020 were as follows. Unit sold 130,000 Selling price per unit $5.5 Variable cost per unit $4 Fixed costs $140,000 Required Prepare a Flexible Budget Variances and Sales Volume Variances for (L2 Variance Analyses) of the 2020 performance