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Goodard Inc. planned to use $160 of material per unit but actually used $148 of material per unit, and planned to make 1,130 units

Goodard Inc. planned to use $160 of material per unit but actually used $148 of material per unit, and planned to make 1,130 units but actually made 910 units. The flexible-budget variance for materials is OA. $10.920 unfavorable OB. $10,920 favorable. OC. $13,560 unfavorable OD. $13.560 favorable

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