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Question - A flexible production budget showed $60,000 in fixed costs and $100,000 in variable costs at 100% of capacity. Actual production was 90% of capacity and actual costs were $156,000. What was the variance?

A. $10,000 unfavorable

B. $4,000 favorable

C. $12,000 unfavorable

D. $6,000 unfavorable

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