A company produced and sold $12,500$ units this period. The company budgets a selling price of $$80$ per unit and variable costs of $$52$ per unit Complete this period's partial flexible budget performance report, and identify each variance as favorable or unfavorable. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.

$\backslash$table$[[-,,,,,],[$Sales$,,,$$$,142,800,$Unfavorable$],[$Variable costs,,$500,000,,,],[$Contribution margin,$350,000,,,,],[$Fixed costs,$206,000,210,200,,,],[$Income$,,,,,]]$