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[The following information applies to the questions displayed below.] Brodrick Company expects to produce 20,500 units for the year ending December 31. A flexible budget for 20,500 units of production reflects sales of $430,500; variable costs of $61,500; and fixed costs of $144,000.

Assume that actual sales for the year are $538,600 (27,600 units), actual variable costs for the year are $113,200, and actual fixed costs for the year are $135,000. Prepare a flexible budget performance report for the year. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance.)