Required information [The following information applies to the questions displayed below] The fixed budget for 20,300 units of production shows sales of $406,000; variabie costs of $60,900; and fixed costs of $141,000 The company's actual sales were 26,500 units at $482,000. Actual variable costs were $113,700 and actual fixed costs were $131,000. 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.)