QS 23-1 Flexible budget performance report P1 Beech Company produced and sold 105.000 units of its product in May. For the level of production achieved in May, the budgeted amounts were: sales, $1.300,000; variable costs, $750,000; and fixed costs, $300,000. The following actual financial results are available for May. Prepare a flexible budget performance report for May. Sales (105.000 units) Variable costs Fixed costs Actual $1,275.000 712.500 300,000