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Concord companys actual DM cost for the year is 88,000. The flexible budgets DM cost for the actual volume achieved is 80,000, while the static

Concord companys actual DM cost for the year is 88,000. The flexible budgets DM cost for the actual volume achieved is 80,000, while the static budgets cost for DM is 75,000.

What is the flexible budget variance for DM (direct material)?

A. 5,000 favorable

B. 13,000 Favorable

C. 5,000 unfavorable

D. 8,000 unfavorable

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