Beech Company produced and sold 107,000 units in May. For the level of production in May, budgeted amounts were sales, $1,230,000; variable costs, $846,000; and fixed costs, $370,000. The following actual results are available for May. Actual Results Sales (107,000 units) $ 1,201,000 Variable costs 814,500 Fixed costs 370,000 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.)