A manufacturer planned to use $84 of materials per unit produced, but in the most recent period it actually used $82 of material per unit produced. During this same period, the company planned to produce 1,420 units, but actually produced only 1,200 units. The flexible-budget variance for materials is: Multiple Choice $2,400 favorable. Impossible to determine without additional information. $15,640 unfavorable. $18,480 unfavorable. $2,840 unfavorable.