6 Al-Fateh Company produces Arabic Dresses. For the year 2020, the company budget indicated that the company will produce 4,800 dress. The standard quantity for each dress is 5 Meters of fabric at standard price of $4 per meter. Actual results for year 2020 show that the company produced 5,200 dress. The company purchased and used 27,040 meters of fabric in producing the dresses at total cost of $105,456 for direct material Calculate the flexible budget variance for direct material (indicate if the variance is favorable or unfavorable, show all necessary calculations) (2 Points)