Eastern Seams is a local casual clothing shop that makes a variety of t-shirt styles.Below is some actual vs. budget information for Eastern's t-shirts for the month of May.Assume no beginning/ending inventories for simplicity.The cost-allocation base for both variable and fixed overhead is direct labor-hours.

Data for the Month of MayStaticActualBudget# T-shirts made and sold5,2005,350Selling price per t-shirt$18$17Yards of fabric per t-shirt1.11Cost per yard of fabric$2.81$2.66Time in hours to sew one t-shirt0.250.2Cost of direct labor (per hour)$14$15Variable overhead costs$3,600$3,000(utilities, sewing machine maintenance, etc.)Fixed overhead costs$4,700$4,800(store rent, insurance, etc.)

What is the flexible budget variance for direct materials?

a.$2,241.20 F

b.$1,842.20 U

c.$1,842.20 F

d.$2,241.20 U