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 $558,900; variable costs of $62,100; and fixed costs of $144,000.

Assume that actual sales for the year are $656,700 ( 26,100 units), actual variable costs for the year are $113,400, and actual fixed costs for the year are $134,000. Prepare a flexible budget performance report for the year