Aurous Incorporated planned to use $38 of material per unit but actually used $34 of material per unit, and planned to make 1570 units but actually made 1340 units. The flexible-budget amount for materials is O $50,920 O $53,380 O $59,660 O $45,560 The actual information pertains to the month of September. As a part of the budgeting process, Twilith Fencing Company developed the following static budget for September. Twilith is in the process of preparing the flexible budget and understanding the results. Sales volume (in units) Actual Results Flexible Static Budget Budget 11.000 15,000 Sales revenues $583,000 $ $795,000 Variable costs 220,000 $. 298,500 Contribution margin 363,000 $ 496,500 Fixed costs 277,900 $. 271,000 Operating profit $85,100 $225500 The flexible-budget variance for variable costs is O $187,045 unfavorable O $140,400 favorable CO $1100 unfavorable O $78,500 favorable The actual information pertains to the month of September. As a part of the budgeting process, Twilith Fencing Company developed the following static budget for September. Twilith is in the process of preparing the flexible budget and understanding the results. Sales volume (in units) Actual Results Flexible Budget Static Budget 11.000 15.000 Sales revenues $583,000 $ $795,000 Variable costs 220,000 $. 298,500 Contribution margin 363,000 $ 496,500 Fixed costs 277,900 271,000 Operating profit $85,100 $225500 The flexible-budget variance for variable costs is O $187,045 unfavorable O $140,400 favorable O $1100 unfavorable O $78,500 favorable