Flowers for All Occasions (FLO) produced a special Mother's Day arrangement that included eight roses. The standard and actual costs of the roses used in each arrangement follow: Standard Actual Average number of 18.0 8.2 roses per arrangement Price per rose 10.35 10.30 Cost of roses per 2.80 2.46 arrangement Flow planned to make 350 arrangements but actually made 420. What is the total materials variance based on the flexible budget? Multiple Choice $142.80 Favorable $113.40 Favorable $196.00 Favorable $225.40 Favorable