my answer says incorect

Required information Use the following information for the Quick Study below. [The following information applies to the questions displayed below.) Brodrick Company expects to produce 20,700 units for the year ending December 31. A flexible budget for 20,700 units of production reflects sales of $414,000; variable costs of $62,100; and fixed costs of $144,000. QS 23-4 Flexible budget performance report LO P1 Assume that actual sales for the year are $509,000 (27,900 units), actual variable costs for the year are $113,700, and actual fixed costs for the year are $135,000. Prepare a flexible budget performance report for the year. BRODRICK COMPANY Flexible Budget Performance Report For Year Ended December 31 Flexible Budget Actual Results Variances Favorable! Unfavorable Sales $ $ 95,000 Variable expenses Contribution margin Fixed expenses Income from operations 414,000 62,100 351,900 144,000 207,900 509,000 113,7007 395,300 135,000 260,300 S $