Nina Company prepared the following fixed budget for July using 7,620 units for budgeted sales. Actual sales were 7,320 units and actual costs are shown below. Prepare a flexible budget performance report for July at activity level of 7,320 units. Show variances between budgeted and actual amounts. (Indlcate the effect of each varlance by selectling favorable, unfovorable, or no varlance.)