Vaughn Entertainment Corporation prepared a master budget for the month of November that was based on sales of 199,300 board games. The budgeted income statement for the period is as follows. During November, Vaughn produced and sold 153,600 board games. Actual results for the month are as follows. Actual Results Flexible Budget Variance Flexible Budget Not Applicable $ Favorable Favorable Favorable Favorable Unfavorable Favorable Unfavorable Unfavorable $ Unfavorable