The fixed budget for 20,400 units of production shows sales of $571,200; variable costs of $61,200; and fixed costs of $142,000. The company's actual sales were 27,100 units at $710,800. Actual variable costs were $113,700 and actual fixed costs were $131,000. 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.)