Compute the cost of direct materials in the flexible budget for the number of units manufactured for Giles Company based on the following data.

Budgeted units of production for June 5,000

Budgeted pounds of direct materials for June production 10,000

Actual number of units produced in June 5,200

Pounds of direct materials purchased 14,000

Pounds of direct materials used for June production 12,000

Actual cost of direct materials used $93,000

Direct materials usage variance $4,000 Unfavorable