Required information [The following information applies to the questions displayed below.] The fixed budget for 20,300 units of production shows sales of $487,200; variable costs of $60,900; and fixed costs of $140,000. The company's actual sales were 26,800 units at $596,200. Actual variable costs were $113,900 and actual fixed costs were $130,000. 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.)