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

Sales price $ $8\mathrm{.}90$ per unit

Variable manufacturing cost $ $3\mathrm{.}60$ per unit

Fixed manufacturing cost $ $3,000$ total

Fixed selling and administrative cost $ $1,000$ total

Thornton planned to produce and sell $2,000$ units. Actual production and sales amounted to $2,200$ units.

Required

Determine the sales and variable cost volume variances.

Classify the variances as favorable $($F$)$ or unfavorable $($U$).$

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

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