Required information [The following information applies to the questions displayed below.] The fixed budget for 20,800 units of production shows sales of $457,600; variable costs of $62,400; and fixed costs of $141,000. If the company actually produces and sells 27,300 units, calculate the flexible budget income. [The following information applies to the questions displayed below.] The fixed budget for 20,800 units of production shows sales of $457,600; variable costs of $62,400; and fixed costs of $141,000. The company's actual sales were 27,300 units at $556,600. Actual variable costs were $113,400 and actual fixed costs were $138,000. 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.)