Hagrid Inc. has prepared the following flexible budget (based on actual output) for direct materials for one of its factories. F denotes a favorable variance and U denotes an unfavorable variance. Price Variance Flexible Budget $20,000 Usage Variance $1,200 F $1,000 U Assuming no change in direct materials inventory, the amount spent for direct materials is: O $21,000 $19,800 $18,800 O $20,200