Actual Budget T-shirts made and sold 5,603 5,350 Selling price per t-shirt $18 $17 Yards of fabric per t-shirt 1.13 10 Cost per yard of fabric $2.00 $2.66 Time in hours to sew one t-shirt 0.25 0.2 Cost of direct labor (per hour $14 $15 Variable overhead costs $3,600 $3.000 Jubilities, sewing machine maintenance, etc.) Fixed overhead costs 54,700 $4.800 store tent, insurance, etc.) What is the exible budget variance for direct materials? 51342305 6522420 51342200 52241200