Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Brennen Incorporated planned to use $24 of material per unit but actually used $25 of material per unit, and planned to make 2,000 units but actually made 2,400 units.
-The flexible-budget variance is:

A) $9,600 favorable
B) $2,400 unfavorable
C) $10,000 unfavorable
D) $12,000 favorable