The fixed budget for $20,000$ units of production shows sales of $$400,000$; variable costs of $$60,000$; and fixed costs of $$143,000.$

The company$$s actual sales were $26,400$ units at $$480,000.$ Actual variable costs were $$113,400$ and actual fixed costs were $$130,000.$

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.$)$