How to solve

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$],[(10,800$ units$)]],\backslash$table$[[$Actual Results$],[(10,800$ units$)]],,$nces,Favorable or Unfavorable$],[$Sales$,,,$$$,21,000,$Favorable$],[$Variable costs,,$351,000,,,],[$Contribution margin,$486,000,,,,],[$Fixed costs,$270,000,285,000,,,],[$Income$,,,,,]]$