Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $$80$ per unit and variable costs of $$35$ 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$)]],$Variances,Favorable$/$Unfavorable$],[$Sales$,,,21,000,$Favorable$],[$Variable costs,,$351,000,,],[$Contribution margin,$486,000,,,],[$Fixed costs,$270,000,285,000,,],[$Income$,,,,]]$