Beech Company produced and sold 109,000 units in May. For the level of production in May, budgeted amounts were sales, $1,360,000; variable costs, $829,000; and fixed costs, $370,000. The following actual results are available for May. Actual Results Sales (109,000 units) $ 1,328,000 Variable costs 794,500 Fixed costs 370,000 Prepare 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.