A manufacturer planned to use $94 of materials per unit produced, but in the most recent period it actually used $92 of material per unit produced. During this same period, the company planned to produce 2,520 units, but actually produced only 2,200 units. The flexible-budget variance for materials, to the nearest dollar, is:

Multiple Choice

• $4,400 favorable.
• Impossible to determine without additional information.
• $25,040 unfavorable.
• $30,080 unfavorable.
• $5,040 unfavorable.