The fixed budget for $20,500$ unlts of production shows sales of $$533,000$; varlable costs of $$61,500$; and fixed costs of $$142,000.$

The company"s actual sales were $26,300$ units at $$638,800.$ Actual varlable costs were $$113,300$ and actual fixed costs were $$133,000.$

Prepare a flexible budget performance report. Indicate whether each varlance is favorable or unfavorable. $($Indicate the effect of each varlance by selecting favorable, unfavorable, or no varlance.$)$

$\backslash$table$[[$Flexible Budget Performance Report$],[,$Flexible Budget,Actual Results,Variances,$\backslash$table$[[$Favarablel$],[$Unfavorable$]]],[$Sales$,,638,800,,$Unfavorable$],[,,,,],[$Contribution margin,$0,638,800,,$Unfavorable$],[$Fixed costs,$142,000,133,000,9,000,$Favorable$],[$Pnoome$,(142,000),505,800,4,$Unfavorable$]]$