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The fixed budget for $20,400$ units of production shows sales of $$469,200$; variable costs $$61,200$; and fixed costs

$$143,000.$

The company's actual sales were $27,700$ units at $$588,100.$ Actual variable costs were $$113,100$ and actual fixed costs were $$134,000.$

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.$)$