Answer As soon as possible please.

Caravan Company has the following data: Month April May June July August Budgeted Sales $40,000 46,000 60,000 52,000 48,000 The cost of goods sold percentage is 60% of sales and the desired ending inventory level is 20% of next month's cost of goods sold. was the desired ending inventory for May. Jeff Olson Company has the following information available: Budgeted cost of direct materials at 900,000 units Budgeted cost of direct materials at 820,000 units Actual cost of direct materials at 820,000 units Actual level of output(units) Planned level of output(units) $900,000 $800,000 $860,000 820,000 900,000 The cost driver of product costs is units of output. What is the flexible budget variance for direct material costs? A) $20,000 Favorable B) $60,000 Unfavorable O C) $60,000 Favorable D) $20,000 Unfavorable