Beech Company produced and sold 109,000 units in May. For the level of production in May, budgeted amounts were sales. $1,260,000; variable costs, $842,000; and fixed costs, $270,000. 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 offe of each variance by selecting favorable, unfavorable, or no variance.) of each variance by selecting favarince report for May. Indicate whether each variance is favorable or unfavorable. (Ir. of each variance by selecting favorable, unfavorable, or no variance.)