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

Sales price	$	8.30	per unit
Variable manufacturing cost	$	3.50	per unit
Fixed manufacturing cost	$	2,900	total
Fixed selling and administrative cost	$	1,000	total

Walton planned to produce and sell 2,400 units. Actual production and sales amounted to 2,600 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.