Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Rana Company 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.
-The flexible-budget variance is:

A) $4,800 favorable
B) $28,000 unfavorable
C) $32,800 unfavorable
D) $4,000 favorable