The fixed budget for 20,400 units of production shows sales of $428,400; variable costs of $61,200; and fixed costs of $141,000. The company's actual sales were 26,800 units at $517,800. Actual variable costs were $113,800 and actual fixed costs were $134,000. 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.)