The fixed budget for 20,800 units of production shows sales of $582,400; variable costs of $62,400; and fixed costs of $142,000. QS 21-4 (Algo) Flexible budget performance report LO P1 The companys actual sales were 27,200 units at $713,600. Actual variable costs were $113,800 and actual fixed costs were $136,000. 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 varian