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Budgeted Units 1000 Actual Units 1000 Budgeted Variable Cost $100,000 Actual Variable Cost$120,000 The flexible-budget variance for variable costs is: 20,000 favorable 20,000 unfavorable 0

Budgeted Units 1000 Actual Units 1000 Budgeted Variable Cost $100,000 Actual Variable Cost$120,000

The flexible-budget variance for variable costs is:

20,000 favorable

20,000 unfavorable

$220,000 unfavorable

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