ole B) $3,560 unfavorable D) $3,560 favorable 22. Jalbert Incorporated planned to use materials of $9 per unit but actually used materials of $14 per unit, and planned to make 1,640 units but actually made 1,770 units. The sales-volume variance for materials is, A) $1,170 unfavorable C) $1,170 favorable QUESTIONS? B) $1,820 unfavorable D) $1,820 favorable