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The following information is available for company X, regarding their flexible budget.
(amounts in US$) | Flex Bdgt | Price Var | Effic Var |
| Raw material A | 23894 | 1200U | 1600F |
| Raw material B | 30646 | 400F | 800U |
| Direct labor | 14672 | 1400U | 2400U |