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Alberts Incorporated planned to use materials of $ 1 1 per unit but actually used materials of $ 1 4 per unit and planned to

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Alberts Incorporated planned to use materials of $11 per unit but actually used materials of $14 per unit and planned to make 1,630 units but actually made 1,740 units.
The flexible-budget amount for materials is
A. $22,820
B. $19,140
C. $17,930
D. $24,360
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