21. Jalbert Incorporated planned to use materials of $11 per unit but actually used materials of $13 per unit, and planned to make 1,590 units but actually made 1,780 units. The flexible-budget variance for materials is A) $3,180 favorable C) $3,180 unfavorable B) $3,560 unfavorable D) $3,560 favorable 22. Jalbert Incorporated planned to use material per unit, and nlu