Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $81 per unit and variable costs of $36 per unit. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Flexible Budget Performance Report Actual Results For Month Ended June 30 Flexible Budget Vartances (11,000 units) Favorable/Unfavorable (11,000 units) Sales $ 891,000 $ 905,000 $ 14,000 Favorable Variable costs 396,000 353,000 Contribution margin Fixed costs Income 405,000 272.000 223,000 + 287,000