Please refer to the following for Questions 17 and 18 below: McKenna, Inc. planned to use $24 of material per unit but actually used $25 of material per unit, and planned to make 1,000 units but actually made 1,200 units 17) The flexible-budget variance is: A. $1,200 unfavorable B. $4,800 favorable C. $5,000 unfavorable D. $6,000 favorable 18) The flexible-budget amount is: A. $28,800 B. $30,000 C. $25,000 D. $24,000