[The following information applies to the questions displayed below.] The fixed budget for 20,700 units of production shows sales of $558,900; variable costs of $62,100; and fixed costs of $144,000. the company actually produces and sells 26,600 units, calculate the flexible budget income. The fixed budget for 20,700 units of production shows sales of $558,900; variable costs of $62,100; and fixed costs of $144,000. The company's actual sales were 26,600 units at $674,200. Actual variable costs were $113,500 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.)