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Quack Co. was analyzing variances for one of its operations. The initial budget forecast production of 20,000 units during the year with a variable manufacturing overhead rate of $10 per unit. Quack produced 19,000 units during the year. Actual variable manufacturing costs were $210,000. What amount would be Quack's flexible budget variance for the year?

a. $10,000 favorable

b. $20,000 favorable

c. $10,000 unfavorable

d. $20,000 unfavorable

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