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The fixed budget for $20,300$ units of production shows sales of $$466,900$; variable costs of $$60,900$; and fixed costs of

$$141,000.$

The company's actual sales were $26,800$ units at $$574,400.$ Actual variable costs were $$113,200$ and actual fixed costs were $$137,000.$

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.$)$