Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6.500 units, but its actual level of activity was 6,450 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May Data used in budgeting Fixed Variable element element per per month unit Revenue $34,00 Direct labor Direct materials Manufacturing over head Selling and administrative expenses Total expenses @ 35,000 25, 300 $60,300 $6.00 13.50 1.50 0.70 $21.80 Actual results for May Revenue $220, 100 Direct labor $ 38,588 Direct materials $ 88,900 Manufacturing overhead $ 42,500 Selling and administrative expenses S 30, 450 The direct materials in the flexible budget for May would be closest to