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Violet Company planned to produce 12,000 units. Processing required 16,000 machine hours at a cost of $27,000 + $12 per machine hour. Actual sales were

Violet Company planned to produce 12,000 units. Processing required 16,000 machine hours at a cost of $27,000 + $12 per machine hour. Actual sales were 15,000 units requiring 20,000 machine hours. Actual processing cost was $245,000. _____ is the static-budget variance for processing.

A.

$26,000 favorable

B.

$22,000 favorable

C.

$22,000 unfavorable

D.

$26,000 unfavorable

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