A manufacturer planned to use $85 of materials per unit produced, but in the most recent period it actually used $83 of material per unit produced During this same period, the company planned to produce 1,530 units, but actually produced only 1,300 units. The flexible-budget variance for materials to the nearest dollar, is: Multiple Choice $2,600 favorable $16.490 unfavorable. $3.060 unfavorable $19.550 unfavorable impossible to determine without additional information