Pitt Mills Ltd. uses a standard costing system. August data has just been released and variances are required for the production report. Standard costing for good unit of output: 

Direct labour cost per hour $15.00 

Materials, board feet per unit 50 

Cost per board foot $ 0.50 

Direct labour hours (DLH) per unit 3 

Variable overhead applied per DLH $ 1.25 

Fixed overhead applied per DLH $ 0.50 

Budgeted for the Month of August Production volume for August in units 1,000 

Sales volume for August in units 1,200 

Selling price per unit $90.00 

Actual results for the Month of August: 

Units produced 1,200 

Sales in units 1,300 

Sales, at average of $85.00 per unit $93,500 

Total variable costs (for income purposes) $76,650 

Total fixed costs (for income purposes) $ 5,400 

Required: Provide the total static budget variance, total flexible budget variance and the total sales volume variance.