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An organization planned to use $44 of material per unit of activity but it actually used $42 of material per unit of activity, and it

An organization planned to use $44 of material per unit of activity but it actually used $42 of material per unit of activity, and it planned to make 1,200 units but it actually made 1,000 units.

The planning variance is:

A). $8,800

B). $2,000

C). $2,400

D). $16,400

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