Goddard Inc. planned to use $154 of material per unit but actually used $144 of material per unit, and planned to make 1,170 units but actually made 920 units.

The sales-volume variance for materials is

Goddard Inc. planned to use $154 of material per unit but actually used $144 of material per unit, and planned to make 1,170 units but actually made 920 units. The sales-volume variance for materials is A. $9,200 unfavorable B. $36,000 unfavorable C. $38,500 favorable D. $9,200 favorable