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.$)$

$\backslash$table$[[,$Fixed Budgeted,$\backslash$table$[[$Actual$],[$Results$]]],[$Sales $($units produced and,$1,200,1,400],[$sold$),$$$300$ per,$$435,000$