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Lewis Company reports the following fixed budget and actual results for May. Prepare a flexible budget performance report showing variances between budgeted and actual results.

Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.

$\backslash$table$[[\backslash$table$[[$Sales $($units produced$],[$Sales $($in dollars$)],[$Variable costs$],[$Fixed costs$]],$and sold$),\backslash$table$[[\backslash$table$[[$Fixed$],[1,240],[$$$500$