The fixed budget for 20,700 units of production shows sales of $558,900; variable costs of $62,100; and fixed costs of $141,000 The company's actual sales were 26,300 units at $665,100. Actual variable costs were $113,900 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.)