Consider the following about Taylor Corporation: Direct materials budget based on 50,000 units produced $200,000 Actual direct materials used $180,000 Actual units produced 40,000 Assuming Taylor Corporation uses flexible budgeting, what is the direct materials variance? O a $28,000 unfavorable Ob. $20,000 favorable Oc. $20,000 unfavorable d. $40,000 unfavorable