A company reports the following fixed budget based on expected production and sales of 2,000 units. Fixed Budget For Year Ended December 31 Sales (2,000 units) $ 906,000 Costs Direct materials 172,000 Direct labor 166,000 DepreciationMachinery 200,500 Supervisory salaries 120,500 Shipping 50,000 Administrative salaries 70,500 Income $ 126,500 This company's actual results for sales of 2,300 units follow. Sales (2,300 units) $ 960,700 Costs Direct materials $ 195,200 Direct labor 181,400 DepreciationMachinery 200,500 Supervisory salaries 105,520 Shipping 61,960 Administrative salaries 72,520 Income $ 143,600 Prepare a flexible budget performance report for the year ended December 31. Note: Select favorable or unfavorable for each variance. For zero v