Beech company produced and sold 105,000 units of its product in may. for the level of production achieved in may, the budgeted amounts were: sales, $1,300,000; variable costs, $750,000; and fixed costs, $300,000. the following actual financial results are available for may. actual sales (105,000 units) $ 1,275,000 variable costs 712,500 fixed costs 300,000 prepare a flexible budget performance report for may.