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Goodard Inc. planned to use $180 of material per unit but actually used $148 of material per unit, and planned to make 1,130 units

Goodard Inc. planned to use $180 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 fexible -budget varlance for materials is OA S10,920 unfavorable OB. S10.920 favorable OC $13,560 untavorable OD. $13.560 favorable

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