Required information [The following information applies to the questions displayed below] The fixed budget for 20,700 units of production shows sales of $579,600, variable costs of $62,100; and fixed costs of $142.000 The company's actual sales were 27,600 units at $723,800. Actual variable costs were $113,400 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.)