An Organization Planned to Use $44 of Material Per Unit

Multiple Choice

An organization planned to use $44 of material per unit of activity but it actually used $42 of material per unit of activity,and it planned to make 1,200 units but it actually made 1,000 units.The flexible budget variance for materials is:

A) $2,000 favorable.
B) $14,000 unfavorable.
C) $16,400 unfavorable.
D) $2,400 favorable.