The fixed budget for 21,000 units of production shows sales of $483,000; variable costs of $63,000; and fixed costs of $140,000. If the company actually produces and sells 26,400 units, calculate the flexible budget income. The fixed budget for 21,000 units of production shows sales of $483,000; variable costs of $63,000; and fixed costs of $140,000. The company's actual sales were 26,400 units at $566,200. Actual variable costs were $113,000 and actual fixed costs were $137,000. 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