Required information [The following information applies to the questions displayed below.] The fixed budget for 21,000 units of production shows sales of $630,000; variable costs of $63,000; and fixed costs of $142,000. The company's actual sales were 27,300 units at $775,000. Actual variable costs were $113,900 and actual fixed costs were $135,000. Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable. (Indicate the effect of each variance by selecting fovorable, unfavorable, or no variance.)