The fixed budget for $20,800$ units of production shows sales of

$$478,400$; variable costs of $$62,400$; and fixed costs of $$141,000.$ The company$$s actual sales were $27,700$ units at $$591,100.$ Actual variable costs were $$113,500$ and actual fixed costs were $$133,000.$

Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable.