Flag Flowers for All Occasions (FLO) produced a special Mothers Day arrangement that included eight roses. The standard and actual costs of the roses used in each arrangement follow: Standard Actual Average number of roses per arrangement 8.0 8.2 Price per rose 0.35 0.30 Cost of roses per arrangement 2.80 2.46 Flow planned to make 350 arrangements but actually made 420. What is the total materials variance based on the flexible budget.