Budget 10,000 units Actual 12,000 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? Select one: a. 2332 favorable b. 2332 unfavorable c. 2000 favoroable d. 2000 unfavroable