During the second quarter, Tillman's Toys changes the budget amount for direct materials to $21,000. It leaves all other budgets the same as in the first quarter, which is shown below. Tillman's actual second quarter direct labor costs increase to $69,000 and all other costs are identical to the first quarter costs. What is the amount of difference between the budget and actual costs for the second quarter and is the difference favorable or unfavorable? $1,310 unfavorable difference $660 favorable difference $2,960 unfavorable difference $1,150 unfavorable difference