Beach Breeze Company manufactures large beach umbrellas and sells them to resorts and hotels. The company prepared the following manufacturing overhead budget based on production of 10,000 umbrellas. Indirect materials $500,000 Indirect labor 520,000 Utilities 380,000 Depreciation 560,000 Supervision 100,000 Property taxes 140,000 At the end of the period, due to increased demand, the company has produced and sold 12,000 umbrellas. The actual amount of indirect materials during the period was $590,000. On the flexible budget report, what is the difference for indirect materials, and is it favorable or unfavorable