Required information [The following information applies to the questions displayed below.] The fixed budget for 22,000 units of production shows sales of $550,000; variable costs of $66,000; and fixed costs of $141,000. The company's actual sales were 27,100 units at $631,500. Actual variable costs were $113,200 and actual fixed costs were $132,000. 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.)