[The following information applies to the questions displayed below.] The fixed budget for 21,800 units of production shows sales of $610,400; variable costs of $65,400; and fixed costs of $142,000. The companys actual sales were 27,700 units at $730,600. Actual variable costs were $113,400 and actual fixed costs were $136,000. 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.)