Beech Company produced and sold 109,000 units in May. For the level of production In May, budgeted amounts were sales, $1,200,000; varlable costs, $833,000; and fixed costs, $370,000. The following actual results are avallable for May. Prepare a flexible budget performance report for May. Indicate whether each varlance is favorable or unfavorable. (Inclicate the effect of each varlance by selecting favorable, unfavorable, or no varlance.)