The fixed budget for 20,400 units of production shows sales of $510,000; variable costs of $61,200; and fixed costs of $144,000. The company's actual sales were 27,900 units at $653,500. Actual variable costs were $113,200 and actual fixed costs were $132,000. 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