Xion Co. budgets a selling price of $80 per unit, variable costs of $35 per unit, and total fixed costs of $271,000. During June, the company produced and sold 10,900 units and incurred actual variable costs of $352,000 and actual fixed costs of $286,000. Actual sales for June were $895,000. Prepare a flexible budget report showing variances between budgeted and actual results. List variable and fixed expenses separately. (Indicate the effect of each variance by selecting for favorable, unfavorable, and no variance)