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A manufacturer planned to use $88 of materials per unit produced, but in the most recent period it actually used $86 of material per unit

A manufacturer planned to use $88 of materials per unit produced, but in the most recent period it actually used $86 of material per unit produced. During this same period, the company planned to produce 1,860 units, but actually produced only 1,600 units.

QUESTION:

The flexible-budget variance for materials, to the nearest dollar, is:

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