The fixed budget for $20,400$ units of production shows sales of $\backslash (\backslash$$ $591,600\backslash )$; variable costs of $\backslash (\backslash$$ $61,200\backslash )$; and fixed costs of $\backslash (\backslash$$ $143,000\backslash ).$ The company's actual sales were $26,100$ units at $\backslash (\backslash$$ $709,900\backslash ).$ Actual variable costs were $\backslash (\backslash$$ $114,000\backslash )$ and actual fixed costs were $\backslash (\backslash$$ $132,000\backslash ).$ Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$)\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|\}\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Flexible Budget Performance Report$\}\backslash \backslash \backslash$hline & Flexible Budget & Actual Results & Variances & Favorable$/$ Unfavorable $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline Contribution margin & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline & & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$