E23-17 Preparing a flexible budget performance report Top managers of Stenback Industries predicted 2016 sales of 14,900 units of its product at a unit price of $7.00. Actual sales for the year were 14,300 units at $10.50 each. Variable costs were budgeted at $2.20 per unit, and actual variable costs were $2.30 per unit. Actual fixed costs of $45,000 exceeded budgeted fixed costs by $2,000. Prepare Stenback's flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance