Top managers of Kyler Industries predicted 2018 sales of 14,900 units of its product at a unit price of $ 9.00. Actual sales for the year were 14,100 units at $ 11.50 each. Variable costs were budgeted at $2.10 per?unit, and actual variable costs were $2.20 per unit. Actual fixed costs of $46,000 exceeded budgeted fixed costs by $3,000.

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