Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $$85$ per unit and variable costs of $$34$ per unit. $($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$],[$ units$)]],\backslash$table$[[$Actual Results$],[$ units$)]],$Variances,Favorable$/$Unfavorable$],[$Sales$,,,44,500,$Favorable$],[$Variable costs,,$366,000,,],[$Contribution margin,$627,300,,,],[$Fixed costs,$285,000,300,000,,],[$Income$,,,,]]$