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. (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.) Flexible Budget Performance Report For Month Ended June 30 Flexible Budget Actual Results (11,400 units) (11,400 units) Variances Favorable/Unfavorable Sales $ 21,600 Favorable Variable costs 357,000 Contribution margin 524,400 Fixed costs 276.000 291,000 Income