Beech Company produced and sold $109,000$ units in May. For the level of production in May, budgeted amounts were sales, $$1,250,000$; variable costs, $$834,000$; and fixed costs, $$310,000.$ The following actual results are available for May.

Actual Results

Sales $(109,000$ units$)$ $ $1,222,000$

Variable costs $800,500$

Fixed costs $310,000$

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

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