Required information

$[$The following information applies to the questions displayed below.$]$

The fixed budget for $20,600$ units of production shows sales of $$576,800$; variable costs of $$61,800$; and

fixed costs of $$144,000.$

The company's actual sales were $27,100$ units at $$709,800.$ Actual variable costs were $$113,800$ and actual fixed costs

were $$132,000.$

Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable.

Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.