Beck Company expects to produce 10,000 units for the year ending December 31. A flexible budget for 10,000 units of production reflects sales of $200,000; variable costs of $40,000; and fixed costs of $75,000. If the company instead produces and sells 13,000 units for the year. Assume that actual sales are $265,000, actual variable costs for the year are $59,000, and actual fixed costs for the year are $73,400.Prepare a flexible budget performance report for the year. Input all amounts as a positive value. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect.