Beech Company produced and sold 109.000 units in May. For the level of production in May, budgeted amounts were sales, $1,300,000; variable costs, $844,000; and fixed costs, $220,000. The following actual results are avallable for May. 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, unfovorable, or no variance