A manufacturer planned to use $89 of materials per unit produced, but in the most recent period it actually used $87 of material per unit produced. During this same period, the company planned to produce 1,970 units, but actually produced only 1,700 units. The flexible-budget variance for materials is: Multiple Choice $3,400 favorable. Impossible to determine without additional information. $20.090 unfavorable. $24,030 unfavorable. $3,940 unfavorable