Beech Company produced and sold 112,000 units in May. For the level of production in May, budgeted amounts were sales, $1,400,000; variable costs, \$829,000; and fixed costs, \$310,000. 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 effer of each variance by selecting favorable, unfavorable, or no variance.)