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.) Sales (units produced and sold) Sales (in dollars) Variable costs. Fixed costs 1,400 $1,300 per unit $520 per unit $ 155,000 Actual Results 1,600 $ 2,126,000 $863,000 $142,000 (1.600 un 1000 12