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Top managers of Cole Industries predicted annual sales of 23,300 units of its product at a unit price of $6.75. Actual sales for the year were 21,600 units at $8.75 each. Variable costs were budgeted at $2.40 per unit, and actual variable costs were $2.25 per unit. Actual fixed costs of $50,000 exceeded budgeted fixed costs by $5,000. Prepare Cole's flexible budget performance report. (Enter a "0" for any zero balances. For. any \$0 variances, leave the Favorable (F)/Unfavorable (U) input blank.) Top managers of Cole Industries predicted annual sales of 23,300 units of its product at a unit price of $6.75. Actual sales for t 21,600 units at $8.75 each. Variable costs were budgeted at $2.40 per unit, and actual variable costs were $2.25 per unit. Actu $50,000 exceeded budgeted fixed costs by $5,000. Prepare Cole's flexible budget performance report. (Enter a "0" for any zer any $0 variances, leave the Favorable (F) Unfavorable (U) input blank.)