Nina Co$.$ prepared the following fixed budget for July using $7,500$ units for budgeted sales. Actual sales were $7,200$ units and actual costs are shown below. Prepare a flexible budget performance report for July that shows variances between budgeted and actual amounts. Indicate whether each variance is favorable or unfavorable.

$\backslash$table$[[$Fixed Budget$],[$For Month Ended July $31,\backslash$table$[[$Variable Amount$],[$per Unit$]],\backslash$table$[[$Total$],[$Fixed Cost$]],\backslash$table$[[$Fixed Budget$],[$ units$)]],\backslash$table$[[$Actual Results$],[$ units$)]]],[$Sales$,$$$100,,$$$750,000,$$$737,000$