[The following information applies to the questions displayed below.] The fixed budget for 20,300 units of production shows sales of $548,100; variable costs of $60,900; and fixed costs of $141,000. The company's actual sales were 27,200 units at $684,400. Actual variable costs were $113,600 and actual fixed costs were $135,000. 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.)