Complete the following partial flexible budget performance report, and indicate whether each variance is favorable or unfavorable. The company budgets a selling price of $80 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 (10,800 units) Actual Results (10,800 units) Variances Sales $ ? $ ? $ 21,000 F Variable costs ? 351,000 ? Contribution margin 486,000 ? ? Fixed costs 270,000 285,000 ? Income $ ? $ ? $ ?