Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $$80$ per unit and variable costs of $$36$ per unit. $($Indicate the effect of each variance by selecting favorable,

$2\mathrm{.}25$ points

$\backslash$table$[[$Flexible Budget Performance Report$],[\backslash$table$[[$For Month Ended June $30],[$Sales$]],\backslash$table$[[$Flexible Budget$],[(11,100$ units$)]],\backslash$table$[[$Actual Results$],[(11,100$ units$)]],$Variances,$\backslash$table$[[$Favorable$/$Unfavorable$],[$Favorable$]]],[$$$,320,000,$$$,293,000,$$$,27,000],[$Variable costs,,,,$354,000,,,],[$Contribution margin,,$488,400,,,,,],[$Fixed costs,,$273,000,,288,000,,,],[$Income$,,,,,,,]]$