per unit, and actual variable costs were $$230$ per unit. Actual fixed costs of $$41,000$ exceeded budgeted fixed costs by $$5,000.$

Prepare Smith's flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance? line Finally, compute the total variances. $($Enter a $"0"$ for any zero balances. For any $$0$ variances, leave the Favorable $($F$)/$Unfavorable $($U$)$ input blank.$)$

$\backslash$table$[[,,,$Industrie,,,$],[,,$Flexible Buc,Performa,eport,,$],[,,$For the Year,ed Decem,, $2024,,],[,,1,2,3,4,5],[,,,(1)-(3),,(3)-(5),],[,$Budget,,Flexible,,Sales,$],[,$Amounts,Actual,Budget,Flexible,Volume,Static$],[,$Per Unit,Results,Variance,Budget,Variance,Budget$],[$Units$,,14400,,,,],[$Sales Revenue,$100,,,,,],[$Variable Costs,$22,,,,,],[$Contribution Margin,,,,,,$]]$