The fixed budget for 20,200 units of production shows sales of $505,000; variable costs of $60,600; and fixed costs of $141,000. QS 23-3 (Algo) Flexible budget income calculation LO P1 If the company actually produces and sells 27,400 units, calculate the flexible budget income. The company's actual sales were 27,400 units at $642,000. Actual variable costs were $113,900 and actual fixed costs were $136,000. Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance. Tempo Company's fixed budget (based on sales of 14,000 units) folllows. 1. Compute total variable cost per unit. 2. Compute total fixed costs. 3. Prepare a flexible budget at activity levels of 12,000 units and 16,000 units. Compute total variable cost per unit. Compute total fixed costs. Total fixed costs BatCo makes baseball bats. Each bat requires 2.00 pounds of wood at $16 per pound and 0.30 direct labor hour at $20 per hour. Overhead is assigned at the rate of $40 per direct labor hour. QS 23-5 (Algo) Standard cost card LO P2 Prepare a standard cost card for a baseball bat for BatCo. Note: Round your final answers to 2 decimal places. Assume the actual cost to manufacture 120 bats is $6,480.00. Compute the total cost variance and identify it as favorable or unfavorable. Note: Indicate the effect of the variance by selecting favorable, unfavorable, or no variance