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The fixed budget for $20,400$ units of production shows sales of $$550,800$; variable costs of $$61,200$; and fixed costs of $$143,000.$

The company's actual sales were $27,200$ units at $$691,400.$ Actual variable costs were $$113,500$ and actual fixed costs were $$135,000.$ Prepare a flexible budget performance ieport. Indicate whether each variance is favorable or unfavorable. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$)$