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The fixed budget for 20,400 units of production shows sales of $489,600; variable costs of $61,200; and fixed costs of $142,000 The company's actual sales were 26,500 units at $590,000. Actual variable costs were $113,100 and actual fixed costs were $131,000. Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable. (indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)