Brodrick Company expects to produce 21,600 units for the year ending December 31. A flexible budget for 21,600 units of production reflects sales of $518,400; variable costs of $64,800; and fixed costs of $144,000. The company instead produces and sells 27,700 units for the year. Assume that actual sales for the year are $618,800, actual variable costs for the year are $113,400, and actual fixed costs for the year are $137,000. Prepare a flexible budget performance report for the year.

	Flexiable Budget	Actual Results	Variance	Favorable/UnFavorable
Sales:
Varibale Expenses:
Contribution Margin:
Fixed Expenses
Income From Operations