ChemKing uses a standard costing system in the manufacture of its single product. The 35,000 units of direct materials purchased and used cost $105,000, and two units of direct materials are required to produce one unit of final product. In November, the company produced 12,000 units of product. The flexible budget for materials was $60,000, and the unfavorable static budget variance was $35,000. The number of outputs planned for in ChemKing's static budget was A. 11,667 units. B. 14,000 units C. 9,600 units. D. 12,000 units