During October, the company budgeted for 6,700 units, but its actual level of Sales Volume was 6,650 units, Data used in budgeting: Variable alement clement per booth per unit Reveme...... $24.40 Fixed Direot labor Dhruul menal. Manulnuturing overhoud Salling and administrativo exponse Total axpenses... 12.000 25,800 $ 5.40 14.30 1.60 .60 $21.90 $32,800 Actual results for October REVAC Direat labor Direct materials Manulaulurinn overhead . ....... Selling and administrative exUHURU $229,800 SE5,880 $97 105 $42.000 0,450 A. The Flexible Budget variance for direct materials in October wald bis 2950 0. The Flexible Budget variance for direct materials in October would be s 12951 The Flexible Budget variance for direct materials in October would be s 20100 D. The Flexible Budget variance for direct materials in October would be $ 2010F