Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $91 per unit and variable costs of $32 per unit. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Flexible Budget Performance Report Flexible Budget For Month Ended June 30 (12,800 units) Sales Variable costs Contribution margin Fixed costs Income Actual Results (12,800 units) Variances Favorable/Unfavorable $ 25,200 Favorable 371,000 755,200 290,000 305,000