27) Top managers of Marshall Industries predicted annual sales of 23,600 units of its Product at a unit price of $5.00. Actual sales for the year were 22,800 units at $5.50 each. Variable costs were budgeted at 5 per unit, and actual variable costs were $2.40 per unit. Actual fixed costs of $45,000 exceeded fixed costs by $2,000. Prepare Marshall's flexible budget performance report. (20 points)