Marigold Company prepared the following data in its static budget based on 227000 machine hours: Direct Materials = $454000 Direct labour= 227000 Variable overhead= 1120000 Fixed overhead= 2100000

Actual Results: Machine hours= 237000 hours, Direct materials = $470000, Direct labour= 249000, Variable overhead = 1151000, Fixed overhead = 2108000.

What was the difference between the actual and budgeted Direct Material costs at the actual level of activity?