Brodrick Company expects to produce $20,700$ units for the year ending December $31.$ A flexible budget for $20,700$ units of production reflects sales of $$476,100$; variable costs of $$62,100$; and fixed costs of $$141,000.$

Assume that actual sales for the year are $$564,900(26,300$ units$),$ actual variable costs for the year are $$113,700,$ and actual fixed costs for the year are $$131,000.$

Prepare a flexible budget performance report for the year.