Empty Company maintains no inventories and has the following data pertaining to one of its direct materials in July: Standard quantity of direct materials for the units manufactured (SQ) Direct materials purchases-actual cost Standard price per unit of direct materials (SP) Direct material efficiency variance-favorable All materials purchased during the month were issued to production. What was the company's direct materials flexible-budget (FB) variance for July? Multiple Choice $2,100 favorable. $3,800 unfavorable. $3,800 favorable. $9,700 unfavorable. $9,700 favorable. 31,400 $ 98,000 $ 3.00 $ 5,900