Billi inc. had a static budget for direct materials per unit of $153 with the number of units budgeted at 1.100 units but actually unes 5 140 at manual per inte reduced by UE DE flexible-budget variance for materials is $12.220 Unfavorable $36.700 Favorable $36,700 Unfavorable $12.220 Favorable Billi inc. had a static budget for direct materials per unit of $153 with the number of units budgeted at 1.100 units but actually unes 5 140 at manual per inte reduced by UE DE flexible-budget variance for materials is $12.220 Unfavorable $36.700 Favorable $36,700 Unfavorable $12.220 Favorable