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A manufacturing firm planned to manufacture and sell 100,000 units of product during the year at a variable cost per unit of $4.00 and a fixed cost per unit of $2.00. The firm fell short of its goal and only manufactured 80,000 units at a total incurred cost of $515,000. The firm's manufacturing cost variance was: A. $35,000 unfavorable. B. $85,000 favorable. C. $5,000 favorable. D. $5,000 unfavorable. |