Required information [The following information applies to the questions displayed below.] The fixed budget for 20,700 units of production shows sales of \\( \\$ 600,300 \\); variable costs of \\( \\$ 62,100 \\); and fixed costs of \\( \\$ 144,000 \\). The company's actual sales were 26,900 units at \\( \\$ 738,100 \\). 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.)