Required information [The following information applies to the questions displayed below.] The fixed budget for 21,400 units of production shows sales of $556,400; variable costs of $64,200; and fixed costs of $144,000. The company's actual sales were 27,900 units at $680,400. Actual variable costs were $113,700 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.)