Top managers of Juda Industries predicted $2025$ sales of $14,900$ units of its product at a unit price of $$8\mathrm{.}00.$ Actual sales for the year were $14,500$ units at $$9\mathrm{.}00$ each. Variable costs were budgeted at $$3\mathrm{.}20$ per unit, and actual variable costs were $$3\mathrm{.}30$ per unit. Actual fixed costs of $$46,000$ exceeded budgeted fixed costs by $$3,500.$

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

Prepare a flexible budget performance report for the year. First, complete the flexible budget performance report through the contribution margin line, then complete the report through the operating income line. Finally, compute the total variances. $($Enter a $0$ for any zero balances. Label the variance as favorable $($F$)$ or unfavorable $($U$),$ in the input field after the amount you enter. For any $$0$ variances, leave the Favorable $($F$)/$Unfavorable $($U$)$ input field blank.$)$

$\backslash$table$[[$Juda Industries$],[$Flexible Budget Performance Report$],[,,$For the Year Ended December $31,2025],[,,1,2,3,4,5],[,,,(1)-(3),,(3)-(5),],[,$Budget,,Flexible,,Sales,$],[,$Amounts,Actual,Budget,Flexible,Volume,Static$],[,$Per Unit,Results,Variance,Budget,Variance,Budget$],[$Units$,,14,500,,14,500,,14,900],[$Sales Revenue,$8.,130,500,F,,U,],[$Variable Costs,$3\mathrm{.}20,47,850,$U$,,F,],[$Contribution Margin,,,$F,,U,]]$