The fixed budget for $21,300$ units of production shows sales of $$489,900$; variable costs of $$63,900$; and fixed costs of $$144,000.$

The company$$s actual sales were $27,500$ units at $$583,500.$ Actual variable costs were $$113,400$ and actual fixed costs were $$132,000.$

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

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.