Beech Company produced and sold 107,000 units in May. For the level of production in May, budgeted amounts were sales, $1,250,000; variable costs, $840,000; and fixed costs, $250,000. The following actual results are ovailable for May. Prepore 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. Required information [The following information applies to the questions displayed below.] The fixed budget for 20,800 units of production shows sales of $561,600; variable costs of $62,400; and fixed costs of $140,000. If the company actually produces and sells 26,200 units, calculate the flexible budget income