Ava, Inc. uses a flexible budget. Ava produced 15,300 units in May incurring direct materials cost of $18,513. Its master budget for the year projected direct materials cost of $333,940, at a production volume of 283,000 units. A flexible budget for May should reflect direct materials cost of:

Multiple Choice

• $19,054.

• $18,513.

• $17,804.

• $18,054.