Requlred information [The following information applies to the questions displayed below.] The flxed budget for 20,600 units of production shows sales of $453,200; variable costs of $61,800; and fixed costs of 5141,000 The company's actual sales were 27,600 unlts at $562,200. Actual variable costs were $113,000 and actual fixed costs were $133,000. Prepore a flexible budget performance report. Indicate whether each variance Is favorable or unfavorable. (Indlcate the effect of each variance by selecting favorable, unfavorable, or no variance.)