Beech Company produced and sold 108,000 units in May. For the level of production in May, budgeted amounts were sales, $1,370,000; variable costs, $831,000; and fixed costs, $300,000. The following actual results are available for May. Actual Results Sales (108,000 units) $ 1,353,000 Variable costs 803,500 Fixed costs 300,000 Prepare a flexible budget performance report for May. Indicate whether each variance is favorable or unfavorable.