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Use the following information for the Quick Study below. [The following information applies to the questions displayed below.] Brodrick Company expects to produce 20,400 units for the year ending December 31. A flexible budget for 20,400 units of production reflects sales of $448,800; variable costs of $61,200; and fixed costs of $142,000. QS 23-4 Flexible budget performance report LO P1 Assume that actual sales for the year are $558,000 (27,500 units), actual variable costs for the year are $113,500, and actual fixed costs for the year are $131,000. Prepare a flexible budget performance report for the year. Answer is complete but not entirely correct. BRODRICK COMPANY Flexible Budget Performance Report For Year Ended December 31 Sales Variable expenses Contribution margin Flexible Budget 605,000 (82,500) 522,500 (142,000) 380,500 Actual Results $ 558,000 (131,000) 427,000 (131,000) $ 296,000 Favorable! Variances Unfavorable $ 47,000 Unfavorable 48,500 X Unfavorable 95,500 X Unfavorable 11,000 Favorable $ 84,500 Unfavorable Fixed expenses Income from operations $ (