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Using the information in the table below, calculate the amount of the unfavorable rate variance.
Budgeted
Actual
Volume
200,000
190,000
Revenue per unit
$40
$37
Revenue
$8,000,000
$7,030,000
A. $400,000
B. $570,000
C. $970,000
D. $600,000
E. can not calculate with given information
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