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Ember Industries incurs an actual unit sales price of $6 and a budgeted unit sales price of $5 for a butane fireplace lighter. Last week

Ember Industries incurs an actual unit sales price of $6 and a budgeted unit sales price of $5 for a butane fireplace lighter. Last week the company actually sold 45 lighters when it budgeted to sell 50 lighters. 

Compute Ember's Master Budget Variance, Flexible Budget Variance, and Sales Activity Variance.

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