An organization planned to use $87 of direct materials per unit of output, but it actually used $91 per unit. During this period, the company planned to make 1,976 units, but produced 1,857 units instead. The flexible budget variance for direct materials cost is: Round to whole numbers if necessary Input whole numbers only without formatting For favorable variance enter the number ex. 123456, for variance is unfavorable, use a negative sign right before the number with no space in between ex-123456 d er -7,428 margin of error +/- 5