Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $$87$ per unit and variable costs of $$33$ per unit.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.

$\backslash$table$[[$Flexible Budget Performance Report$],[$For Month Ended June $30,$Flexible Budget $(12,200$ units$),$Actual Results $(12,200$ units$),$Variances,Favorable or Unfavorable$],[$Sales$,$$$,1,061,400,$$$,1,080,000,$$$,18,600,$Favorable,$],[$Variable costs,,$402,600,,365,000,,0,$No variance,$*$