Beech Company produced and sold 113,000 units in May. For the level of production in May, budgeted amounts were sales, $1,370,000; variable costs, $829,000; and fixed costs, $260,000. 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 effe of each variance by selecting favorable, unfavorable, or no variance.)