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? 1 2 3 4 (1)-(3) (3)-(5) Budget Flexible Sales Amounts Actual Budget Flexible Volume Static Per Unit Results Variance Units 14,200 Budget 14,200 Variance Budget 14,400 Sales Revenue 9.00 $156,200 17040 F $ 127,800 Variable Costs 2.10 31,240 Contribution Margin 124,960 1,420 U 15620 F 29.820 460 F 97,980