Beech Company produced and sold 109,000 units in May. For the level of production in May, budgeted amounts were sales, $1,280,000; variable costs, $835,000; and xed costs, $390,000. The following actual results are available for May. Actual Results Sales (109,000 units) $ 1,256,000 Variable costs 801,500 Fixed costs 390,000 Prepare a exible budget performance report for May. Indicate whether each variance is favorable or unfavorable. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)