Top managers of White Industries predicted 2018 sales of 14,400 units of its product at a unit price of $9.00. Actual sales for the year were 14,200 units at $11.00 each. Variable costs were budgeted at $2.10 per unit, and actual variable costs were $2.20 per unit. Actual fixed costs of $47,000 exceeded budgeted fixed costs by $4,600. Prepare White's flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance? Amounts Actual Budget Flexible Volume Static Per Unit Results Variance Budget Variance Sudget Units 14,200 14,200 14,400 Sales Revenue $ 9.00 $ 156,200 $28,400 F $ 127,800 $ Variable Costs 2.10 31,240 1,420 U 29,820 1,800 U $ 129,600 420 F 30,240 Contribution Margin 124,960 26,980 F 97,980 1,380 U 99.360 Fixed Costs Operating Income