at $$2\mathrm{.}60$ per unit, and actual variable costs were $$2\mathrm{.}70$ per unit. Actual fixed costs of $$45,000$ exceeded budgeted fixed costs by $$5,200.$

Prepare Juda Industries' flexible budget performance report. What variance contributed most to the year's favorable results? What caused this variance? variances, leave the Favorable $($F$)/$Unfavorable $($U$)$ input field blank.$)$

Juda Industries

$\backslash$table$[[,-,\backslash$table$[[$Flexible Buc$],[$For the Year$]],\backslash$table$[[$Industries$],[$Performar$],[$led Decem$]],\backslash$table$[[$eport$],[,2025]],,],[,,1,\backslash$table$[[2],[(1)-(3)$