9) Neill, Incorporated uses a flexible budget. Neill produced 16,000 units in September incurring a direct materials cost of $20,480. Its master budget for the year projected direct materials cost of $362,500, at a production volume of 290,000 units. A flexible budget for September should reflect a direct materials cost of: 3.03 Points $21,000. O $19,750. $20,000. $20,480