The fixed budget for 20,300 units of production shows sales of $548,100; variable costs of $60,900; and fixed costs of $141,000. The company's actual sales were 27,200 units at $690,400. Actual variable costs were $113,000 and actual fixed costs were $136,000 Prepare a fexible budget performance report Indicate whether each variance is favorable or unfovorable. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance