Daytec Company\'s fixed budget performance report for follows. The $513,000 budgeted expenses include $350,000 variable expenses and $163,000 fixed expenses. Actual expenses include $153,000 fixed expenses. Prepare a flexible budget performance report showing any variances between budgeted results and actual results. List fixed and variable expenses separately. (Input all amounts as a positive value. Indicate the effect of each variance by selecting \"F\" for favorable, \"U\" for unfavorable, and \"None\" for no effect (i.e., zero variance). Leave no cells blank - be certain to enter \"0\" wherever required. Do not round your intermediate calculations and round your final answers to the nearest dollar amount. Omit the \"$\" sign in your response.) Solution Flexible Budget Performance Report Particulars Budget Actual Results Variance Favourable or Unfavourable Comments Sales            560,000.00            531,000.00                    29,000.00 Unfavourable Since sales revenue has decreased it is unfavourable Variable Costs :             350,000.00            327,000.00                    23,000.00 Favourable Since cost has decreased it is Favourable Fixed Costs            163,000.00            153,000.00                    10,000.00 Favourable Since cost has decreased it is Favourable Income from Operations(Sales - Costs)              47,000.00              51,000.00                    (4,000.00) Favourable Since income from operations has increased it is favourable .