Materials-support costs for the Bethlehem Steel Company (BSC) are variable costs that depend on the weight of material (plate steel, castings, etc.) moved. For the current budget period and based on scheduled production, BSC expected to move 850,000 pounds of material at a cost of $0.18 per pound. Several orders were canceled by customers and BSC moved only 525,000 pounds of material. Total materials support costs for the period were $136,000. Requirement 1. Compare actual support costs to the static-budget support costs by computing static budget, activity-level, and flexible-budget variances for materials-support costs. Complete the variance analysis below for materials support. Be sure to label each variance as favorable or unfavorable. (Enter all amounts as positive numbers.) A B Actual Results at Actual Flexible Budget Based on Actual Inputs x Standard Prices Static Activity Level Budget Materials support Flexible-budget variance Materials-activity variance Static-budget variance