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Required information [The following information applies to the questions displayed below] The fixed budget for 21,700 units of production shows sales of $477,400; variable costs of $65,100; and fixed costs of $142,000. The company's actual sales were 27,100 units at $549,200. Actual variable costs were $113,500 and actual fixed costs were $137,000 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.)