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A sales-volume variance of $36,000 unfavorable and a flexible-budget variance of $56,000 favorable equals: A an efficiency variance of $92,000 favorable. B a static-budget variance

A sales-volume variance of $36,000 unfavorable and a flexible-budget variance of $56,000 favorable equals: A an efficiency variance of $92,000 favorable. B a static-budget variance of $20,000 favorable. C a static-budget variance of $92,000 favorable. D an efficiency variance of $20,000 favorable

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