Brodrick Company expects to produce 21,500 units for the year ending December 31. A flexible budget for 21,500 units of production reflects sales of $580,500; variable costs of $64,500; and fixed costs of $143,000.

Assume that actual sales for the year are $689,700 (27,100 units), actual variable costs for the year are $113,700, and actual fixed costs for the year are $137,000. Prepare a flexible budget performance report for the year.