The fixed budget for 21,200 units of production shows sales of $424,000; variable costs of $63,600; and fixed costs of $142,000. The companys actual sales were 26,100 units at $476,000. Actual variable costs were $113,600 and actual fixed 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.)