Brodrick Company expects to produce 21,200 units for the year ending December 31. A flexible budget for 21,200 units of production reflects sales of $572,400; variable costs of $63,600; and fixed costs of $141,000. Assume that actual sales for the year are $658,700 (26,100 units), actual variable costs for the year are $113,800, and actual fixed costs for the year are $138,000. Prepare a flexible budget performance report for the year.

BRODRICK COMPANY Flexible Budget Performance Report For Year Ended December 31 \begin{tabular}{|l|l|l|l|l|} \hline & Flexible Budget & Actual Results & Variances & FavorablelUnfavorable \\ \hline Sales & & & & \\ \hline Variable expenses & & & \\ \hline Contribution margin & & 0 & & \\ \hline Fixed expenses & & & & \\ \hline Income from operations & $ & 0 & \\ \hline \end{tabular}