Required information [The following information applies to the questions displayed below) The fixed budget for 21,100 units of production shows sales of $61,900; variable costs of $63.300; and fixed costs of $143,000 The company's actual sales were 27,100 units at $742,900. Actual variable costs were $113,000 and actual fixed costs were $135,000 Prepare a fiexible budget performance report. Indicate whether each variance is favorable or unfavorable (Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.)