The fixed budget for $20,800$ units of production shows sales of $$436,800$; variable costs of $$62,400$; and fixed costs of $$142,000.$

The company$$s actual sales were $26,500$ units at $$512,500.$ Actual variable costs were $$113,400$ and actual fixed costs were $$133,000.$Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable.