Top managers of White Industries predicted 2016 sales of 14 comma 800 units of its product at a unit price of $ 7.50. Actual sales for the year were 14 comma 000 units at $ 8.50 each. Variable costs were budgeted at $ 2.10 per unit, and actual variable costs were $ 2.20 per unit. Actual fixed costs of $ 48 comma 000 exceeded budgeted fixed costs by $ 2 comma 000. Prepare White's flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance?