d its actual results for May:

Data used in budgeting:

	Fixed element per month	Variable element per unit
Revenue	$ 0	$ 33.50
Direct labor	$ 0	$ 5.50
Direct materials	0	13.10
Manufacturing overhead	30,000	1.00
Selling and administrative expenses	24,800	0.20
Total expenses	$ 54,800	$ 19.80

Actual results for May:

Revenue	$ 200,050
Direct labor	$ 32,500
Direct materials	$ 80,100
Manufacturing overhead	$ 40,000
Selling and administrative expenses	$ 30,400

The direct materials in the flexible budget for May would be closest to:

$77,945

$80,830

$78,600

$79,230