Budget 10,000 units Actual 12,000 units Direct materials $26,000 $28,000 Direct labour $14,000 $17,000 $2,500 Variable overheads $2,000 $3,500 Fixed overheads $3,000 $45,000 $51,000 Total costs What is the flexible variance for direct materials? Ltfen birini sein a. 2332 unfavorable b. 2000 unfavioable 2000 favorable 332 avorable