Dynondo Incorporated planned to use materials of $12 per unit but actually used materials of $13 per unit, and planned to make 1,500 units but actually made 1,800 units. 2. The flexible-budget amount for materials is . a) $18,000 b) $19,500 c) $21,600 d) $23,400 3. The flexible-budget variance for materials is . a) $1,500 favorable b) $1,800 unfavorable c) $1,500 unfavorable d) $1,800 favorable 4. The sales-volume variance for materials is . a) $3,600 favorable b) $3,900 unfavorable c) $3,600 unfavorable d) $3,900 favorable

1. The flexible-budget amount for materials is c) $21,600 ($12 x 1,800).

2. The flexible-budget variance for materials is b) $1,800 unfavorable ($13 x 1,800 - $21,600).

3. The sales-volume variance for materials is  a) $3,600 favorable ($12 x 300).

Data and Calculations:

Standard material price per unit = $12

Actual material price per unit = $13

Planned production units = 1,500 units

Actual production units = 1,800 units

The variance in units produced and sold = 300 units (1,800 - 1,500) favorable.

Learn more about Sales-Volume Variance for materials here: link