Given the following flexible budget units and corresponding cost data: $ 16,500 50,000 units 75,000 units 90,000 units 18,500 $ 19,700 If actual units produced were 60,000 at a cost of $17,000, the cost variance is: Multiple Choice 0 $2,800 favorable. 0 $3,000 unfavorable. 0 $9,000 favorable. 0 $25,200 favorable. 0 None of the answers is correct