The fixed budget for $21,000$ units of production shows sales of $$546,000$; variable costs of $$63,000$; and fixed costs of $$144,000.$

The company$$s actual sales were $26,300$ units at $$636,800.$ Actual variable costs were $$113,400$ and actual fixed costs were $$135,000.$

Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable. $($Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.$)$