Brodrick Company expects to produce 21,900 units for the year ending December 31. A flexible budget for 21,900 units of production reflects sales of $525,600; variable costs of $65,700; and fixed costs of $143,000. QS 23-4 Flexible budget performance report LO P1 Assume that actual sales for the year are $615,800 (27,700 units), actual variable costs for the year are $113,800, and actual fixed costs for the year are $132,000. Prepare a flexible budget performance report for the year. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance.)