Diskind Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 7,200 units, but its actual level of activity was 7,150 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting: Variable Fixed element element per tenant- per month day $34.70 Revenue - $0 $6.70 Direct labor 13.20 Direct materials Manufacturing overhead 42,000 2.20 Selling and administrative expenses 26,000 0,70 $68,000 $22.80 Total expenses Actual results for October $249,300 Revenue Direct labon $48,110 $95,680 Direct materials $46,000 Manufacturing overhead Selling and administrative $30,520 expenses The direct materials in the flexible budget for October would be closest to