The fixed budget for 21,500 units of production shows sales of $559,000; variable costs of $64,500; and fixed costs of $140,000. QS 21-4 (Algo) Flexible budget performance report LO P1 The company's actual sales were 27,900 units at $676,400. Actual variable costs were $113,500 and actual fixed costs were $131,000. 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.)