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Top managers of Juda Industries predicted 2018 sales of 14,900 units of its product at a unit price of $8.50. Actual sales for the year were 14,400 units at $11.50 each. Variable costs were budgeted at $2.20 per unit, and actual variable costs were $2.30 per unit. Actual fixed costs of $44,000 exceeded budgeted fixed costs by $3,500. Prepare Juda's flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance? Variable Costs Contribution Margin Fixed Costs Operating Income