Top managers of Juda Industries predicted $2024$ sales of $14,700$ units of its product at a unit price of $$6\mathrm{.}00.$ Actual sales for the year were $14,100$ units at $$10\mathrm{.}50$ each.

Variable costs were budgeted at $$2\mathrm{.}40$ per unit, and actual variable costs were $$2\mathrm{.}50$ per unit. Actual fixed costs of $$49,000$ exceeded budgeted fixed costs by $$2,000.$

Prepare Juda's flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance?