During the second quarter, Tillman's Toys decides to leave all budget values the same as in the first quarter, which is shown below, Its direct material costs decrease to $19,850 but all other costs are identical to the first quarter costs. How will this change impact Tillman's in the second quarter? It will eliminate the variance for direct materials and decrease the unfavorable variance for total costs. It will eliminate the variance for direct materials and increase the unfavorable variance for total costs. It will change the unfavorable variance for direct materials to a favorable variance and decrease the unfavorable variance for total costs. It will change the unfavorable variance for direct materials to a favorable variance and increase the unfavorable variance for total costs