[The following information applies to the questions displayed below.] The fixed budget for 21,500 units of production shows sales of $537,500; variable costs of $64,500; and fixed costs of $144,000. The companys actual sales were 27,100 units at $636,500. Actual variable costs were $113,900 and actual fixed costs were $133,000. Prepare a flexible budget performance report. Indicate whether each variance is favorable or unfavorable. Note: Indicate the effect of each variance by selecting favorable, unfavorable, or no variance.