Crumpled Fender Co$.$ uses the standard cost system and provided the following information for the year ending December $31,2020.$

Static Budget Actual Results

Sales in units $$34,800$ $$40,900$

Sales price per unit $$7\mathrm{.}10$ $$6\mathrm{.}15$

Variable cost per unit $$2\mathrm{.}25$ $$2\mathrm{.}35$

Fixed Expenses $$103,100$ $$100,200$

Complete the flexible budget performance report and fill in the actual and static budget performance sections as well as the flexible budget and sales volume variances. In the variance sections, indicate whether it is Favorable $($F$),$ Unfavorable $($U$),$ or No Variance $($N$).\backslash$table$[[\backslash$table$[[$Crumpled Fender Co$.],[$Flexible Budget Performance Report$],[$For Year Ending December $31,2020]]],[,\backslash$table$[[$Actual$],[$Results$]],\backslash$table$[[$Flexible Budget$],[$Variance$]],\backslash$table$[[$Flexible$],[$Budget$]],\backslash$table$[[$Sales Volume$],[$Variance$]],\backslash$table$[[$Static$],[$Budget$]]],[$Units$,,v,40,900,v,],[$Sales Revenue,,$v,$$$207,700,v,],[\backslash$table$[[$Variable$],[$Expenses$]],,v,$$$74,400,v,],[\backslash$table$[[$Contribution$],[$Margin$]],,v,$$$133,300,v,],[\backslash$table$[[$Fixed$],[$Expenses$]],,v,$$$103,100,v,],[\backslash$table$[[$Operating$],[$Income$]],,v,$$$28,500,v,]]$