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Please, I want a solution, I did not understand the question Car factory planned to use $72 of material per unit but actually used $70

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Please, I want a solution, I did not understand the question

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Car factory planned to use $72 of material per unit but actually used $70 of material per unit, and planned to make 1,200 units but actually made 1,000 units. The flexible-budget variance is

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