Lewis Company reports the following fixed budget and actual results for May. Prepare a flexible budget performance report showing variances between budgeted and actual results. (Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) Fixed Budget Actual Results Sales (units produced and sold) 1,260 1,460 Sales (in dollars) $ 600 per unit $ 890,000 Variable costs $ 240 per unit $ 364,000 Fixed costs $ 134,000 $ 128,000