Top managers of Kyler Industries predicted 2018 sales of 14,600 units of its product at a unit price of $8.50. Actual sales for the year were 14,500 units at $9.50 each. Variable costs were budgeted at $2.10 per unit, and actual variable costs were $2.20 per unit. Actual fixed costs of $45,000 exceeded budgeted fixed costs by $5,000. Prepare Kyler's flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance? Kyle muusures Flexible Budget Performance Report For the Year Ended December 31, 2018 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 14500 14500 14600 Sales Revenue 8.5 137750 14500||U 123250 Variable Costs 2.1 31900 1450 U 30450 Contribution Margin 105850 13050 U 92800