1. JJ Abrams planned to use $164 of material per unit but actually used $160 of material per unit, and planned to make 1,200 units but actually made 1,000 units.

2. A) The flexible-budget amount is:

   		$160,000
   		$164,000
   		$192,000
   		$196,800

B) The flexible-budget variance is:

		$4,000 favorable
		$28,000 unfavorable
		$32,800 unfavorable
		$4,800 favorable

C) The sales-volume variance is:

		$4,000 favorable
		$28,000 unfavorable
		$32,800 favorable
		$4,800 favorable