Brodrick Company expects to produce 21,800 units for the year ending December 31. A flexible budget for 21,800 units of production reflects sales of $588,600; variable costs of $65,400; and fixed costs of $142,000. The company instead produces and sells 28,000 units for the year. Assume that actual sales for the year are $713,000, actual variable costs for the year are $113,600, and actual fixed costs for the year are $131,000.Prepare a flexible budget performance report for the year.