Page 10 of Question 10 (2.5 points) Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 20X9. Cost Budget at 2.500 units Actual Amounts at 2,800 units Direct materials $65,000 $75,000 Direct labor 70,000 78,000 Fixed overhead 35,000 34,500 What is the flexible budget difference for the total cost? 1,300 favorable 1,300 unfavorable 2,900 unfavorable 2,900 favorable