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[The following information applies to the questions displayed below.] Brodrick Company expects to produce 20,400 units for the year ending December 31. A flexible budget for 20,400 units of production reflects sales of $510,000; variable costs of $61,200; and fixed costs of $142,000.

Assume that actual sales for the year are $615,500 (26,500 units), actual variable costs for the year are $113,900, and actual fixed costs for the year are $131,000. Prepare a flexible budget performance report for the year.