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If a total budget was based on 120 units being produced but 100 units were actually produced, the original budget would have to be flexed

If a total budget was based on 120 units being produced but 100 units were actually produced, the original budget would have to be flexed to what amount of units in order to prepare a performance report and calculate variances?

a.120

b.80

c.200

d.100

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