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A flexible production budget showed $60,000 in fixed costs and $100,000 in variable costs at 100% of capacity. Actual production was 90% of capacity and

A flexible production budget showed $60,000 in fixed costs and $100,000 in variable costs at 100% of capacity. Actual production was 90% of capacity and actual costs were $156,000. What was the variance?
A. $10,000 unfavorable
B. $4,000 favorable
C. $12,000 unfavorable
D. $6,000 unfavorable

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