Beech Company produced and sold 113,000 units in May. For the level of production in May, budgeted amounts were sales. $1,280,000; variable costs, $835,000; and fixed costs, $290,000. 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 effect of each variance by selecting favorable, unfavorable, or no variance.)