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.

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$],[$ units$)]],\backslash$table$[[$Actual Results$],[$ units$)]],$Variances,Favorable or Unfavorable$],[$Sales$,,,31,000,$Favorable$],[$Variable costs,,$356,000,,$P$],[$Contribution margin,$508,500,,,$r$],[$Fixed costs,$275,000,290,000,,],[$Income$,,,,7]]$