The fixed budget for 21,600 units of production shows sales of $604,800; variable costs of $64,800; and fixed costs of $144,000. QS 21-4 (Algo) Flexible budget performance report LO P1 The company's actual sales were 27,300 units at $718,400. Actual variable costs were $113,800 and actual fixed costs were $134,000. 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.)