Budget 10,000 Actual 12,000 units units Direct materials $26,000 $28,000 Direct labour $14,000 $17,000 Variable overheads $2,000 $2,500 Fixed overheads $3,000 $3,500 Total costs $45,000 $51,000 What is the flexible variance for direct materials? Ltfen birini sein: a. 2000 unfavroable b. 2000 favoroable c. 2332 favorable d. 2332 unfavorable