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Which one of the following is the difference in direct material costs between the actual cost incurred during the period and the total standard cost in the flexible budget for the units manufactured during the period? Multiple Choice Direct materials price variance. Direct materials mix variance. Direct materials usage variance. Direct materials flexible-budget variance. Direct materials efficiency varlance. A company's master budget for October is to manufacture and sell 31,700 units, for a total sales revenue of $304,000, total variable costs of $155,010, and total fixed costs of $27,400. The company actually manufactured and sold 33,700 units, and generated $62,000 of operating income in October. The sales volume variance, in terms of operating income, for October (rounded to the nearest whole dollar) was: Multiple Choice $9,304 favorable. 0 $9,400 favorable. $23,296 favorable. 0 $34,600 favorable