Beech Company produced and sold 11,000 units in May. For the level of production in May, budgeted amounts were sales. $1,200,000; variable costs, $842,000; and fixed costs, $300,000. The following actual results are avallable for May. Prepare a flexible budget performance report for May. Indicate whether each variance is favorable or unfavorable. (Indicate the effect of each variance by selecting fovorable, unfavorable, or no variance.)