The fixed budget for 21,900 units of production shows sales of $547,500; variable costs of $65,700; and fixed costs of $143,000. he company's actual sales were 27,200 units at $635,000. Actual variable costs were $113,300 and actual fixed costs were $135,000. repare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable. (Indicate the effect of each ariance by selecting favorable, unfavorable, or no variance.)