Required information [The following information applies to the questions displayed below.] The fixed budget for 20,300 units of production shows sales of $588,700; variable costs of $60,900; and fixed costs of $141,000 The company's actual sales were 26,200 units at $715,800. Actual variable costs were $113,800 and actual fixed costs were $136,000. Srepare 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.)