6,5 points ABC maintains no inventories and has the following data pertaining to one of its direct materials in JUNE: 30,000 $ 63,000 Standard quantity of direct materials for the units manufactured (SQ) Direct materials purchases-actual cost Standard price per unit of direct materials (SP) Direct material efficiency variance--favorable $ 2.00 $ 4,500 All materials purchased during the month were issued to production. What was the company's direct materials flexible-budget (FB) variance for JUNE (rounded to the nearest dollar)? $1,500 favorable $3,000 unfavorable $3,000 favorable $7,500 unfavorable