Brodrick Company expects to produce 20,800 units for the year ending December 31. A flexible budget for 20,800 units of production reflects sales of $457,600; variable costs of $62,400; and fixed costs of $141,000.

Assume that actual sales for the year are $562,600 (27,800 units), actual variable costs for the year are $113,900, and actual fixed costs for the year are $132,000. Prepare a flexible budget performance report for the year.

BRODRICK COMPANY Flexible Budget Performance Report For Year Ended December 31 Favorablel Unfavorable Flexible Budget Actual ResultsVariances 420,938 562,600 $ 105,000 Unfavorable Sales 51,500 Unfavorable 53,500 Unfavorable 9,000 Favorable 62,500 Unfavorable 62,400 358,538 141,000 217,538 316,700 $ 113,900 448,700 132,000 ariable expenses Contribution margin ixed expenses ncome from operations