Required information [The following information applies to the questions displayed below.] The fixed budget for 20,500 units of production shows sales of $451,000; variable costs of $61,500; and fixed costs of $141,000. The company's actual sales were 26,200 units at $534,400. 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.)