Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $$86$ per unit and variable costs of $$34$ per unit. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$)$

$\backslash$table$[[$Flexible Budget Performance Report$],[$For Month Ended June $30,\backslash$table$[[$Flexible Budget$],[$ units$)]],\backslash$table$[[$Actual Results$],[$ units$)]],,$ince,$Fa,$fali$],[$Sales$,,,$$$,33,600,$Favorable,$],[$Variable costs,L$,367,000,,,,],[$Contribution margin,$644,800,1=,,,18,],[$Fixed costs,$286,000,301,000,,,,],[$Income$,,1=,,,,]]$