lewis company reports the following fixed budget and actual results for may. prepare a flexible budget performance report showing variances between budgeted and actual results. (indicate the effect of the variance by selecting favorable, unfavorable, or no variance.) fixed budget actual results sales (units produced and sold) 1,270 1,470 sales (in dollars) $ 650 per unit $ 970,000 variable costs $ 260 per unit $ 396,000 fixed costs $ 135,500 $ 129,000