Top managers of marshal industries predicted annual sales of 23,600 units of its product at a unit price of $5.00. Actual sales for the year were 22,800 units at $5.50 each. Variable costs were budgeted at $2.45 per unit and actual variable costs were $2.40 per unit. Actual Fixed costs of $45,00 exceeded budgeted fixed costs by $2,000. Prepare Marshall's flexible budget performance report.