Data used in budgeting: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses Actual results for May: Revenue Fixed element per month $ 0 $ 0 31,000 24,900 $ 55,900 $ 204,100 Variable element per unit $ 33.60 $ 5.60 13.20 1.10 0.30 $ 20.20 Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 33,360 $ 81,200 $ 40,500 $ 30,410 The direct materials in the flexible budget for May would be closest to: ng the famiuilds used in its budge