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Nina Company prepared the following xed budget for July using 7,900 units for budgeted sales. Actual sales were 7,600 units and actual costs are shown below. Fixed Budget Variable Amount Total Fixed FiXed'Budget actual Results For Honth Ended July 31 per Uhit Cost (7,900 units) (7,600 units) Sales S 100 $ 790,000 $ 776,400 Variable costs Direct materials 35 276,500 281,200 Direct labor 15 118,500 115,600 Indirect materials 4 31,600 29,800 Sales commissions 11 86,900 82,600 Total variable costs 65 513,500 509,200 Contribution margin 5 35 $ 276,500 $ 267,200 Fixed costs DepreciationMachinery $ 72,000 72,000 72,000 Supervisor salary 42,700 42,700 44,000 Insurance 10,600 10,600 10,600 DepreciationOffice equipment 7,800 7,800 7,800 Administrative salaries 33.900 33:900 31:400 Total fixed costs $ 167,000 167,000 165,800 Income S 109,500 S 101,400 Prepare a exible budget performance report for July at activity level of 7,600 units. Show variances between budgeted and actual amounts. {Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)