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 Budget,Actual Results$],[$Sales $($units produced and sold$),1,240,1,440],[$Sales $($in dollars$),$$$500$ per unit,$$735,000$