Beech Company produced and sold 105,000 units in May. For the level of production in May, budgeted amounts were sales, $1,300,000; variable costs, $750,000; and fixed costs, $300,000. The following actual results are available for May.

	Actual Results
Sales (105,000 units)	$ 1,275,000
Variable costs	712,500
Fixed costs	300,000

Prepare a flexible budget performance report for May. Indicate whether each variance is favorable or unfavorable. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)