Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $$81$ per unit and variable costs of $$35$ per unit. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.

$\backslash$table$[[$Flexible Budget Performance Report$],[$For Month Ended June $30,\backslash$table$[[$Flexible Budget$],[(11,900$ units$)]],\backslash$table$[[$Actual Results$],[(11,900$ units$)]],,$inces,Favorable $,,$Unfavorable$],[$Sales$,,,$$$,31,100,$Favorable,$],[$Variable costs,,$362,000,,,,],[$Contribution margin,$547,400,,,,,],[$Fixed costs,$281,000,296,000,,,,],[$Income$,,3),$I,,,$]]$B