Lewis Company reports the following fixed budget and actual results for May. Prepare a flexible budget perform report showing variances between budgeted and actual results. $($Indicate the effect of the variance by selectin favorable, unfavorable, or no variance.$)$

$\backslash$table$[[,$Fixed Budget,$\backslash$table$[[$Actual$],[$Results$]]],[\backslash$table$[[$Sales $($units produced and$],[$sold$)]],1,330,1,530],[$Sales $($in dollars$),$$$950$ per,$],[$unit$,1,470,000,],[$Variable costs,$$380$ per,$$588,000$