Beech Company produced and sold 108,000 units in May. For the level of production in May, budgeted amounts were sales, $1,390,000; variable costs, $848,000; and fixed costs, $360,000. The following actual results are available for May. Prepare a flexible budget performance report for May. Indicate whether each variance is favorable or unfavorable. (Indicate the effec of each variance by selecting favorable, unfavorable, or no variance.)