The fixed budget for 20,800 units of production shows sales of $624,000; variable costs of $62,400; and fixed costs of $141,000. QS 21-4 (Algo) Flexible budget performance report LO P1 The company's actual sales were 26,400 units at $745,000. Actual variable costs were $113,400 and actual ixed costs were $137,000. 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.)