An organization planned to use $99 of direct materials per unit of output, but it actually used $97 per unit. During this period, the company planned to make 3,070 units, but produced only 2,700 units. The flexible budget amount for direct materials cost is:

Multiple Choice

• $297,790.

• $63,693.

• $261,900.

• $303,930.

• $267,300.