Preparing a Performance Report Cortez Manufacturing, Inc. has the following flexible budget formulas and amounts: Actual results for May for the production and sale of 5,000 units were as follows: Prepare a performance report for May that includes the identification of the favorable (F) and unfavorable (U) variances. Enter variance amounts as positive numbers. Cortez Manufacturing, Inc. Performance Report For the Month Ended May 31, 20-- Budget (5,000 units) Actual (5,000 units) Variance Sales