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.

Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance.

$\backslash$table$[[,$Fixed Budget,Actual Results$],[$Sales $($units produced and sold$),1,390,1,590],[$Sales $($in dollars$),$$$1,250$ per unit,$$2,036,000$