Presented in the table are the Budget and Actual amounts for Sammy's Shirts Ltd$.($SSL$)$ for the first quarter of the year. For the second

quarter, SSL has decided to leave all budget values the same as in the first quarter. During the second quarter direct materials costs

increased to $$30,250$ with all other costs were identical to the first quarter costs. What is the difference between the budget and

actual total costs for the second quarter and is the difference favourable or unfavourable?

Fixed Costs:

$$1,000$ unfavourable difference

$$39,830$ unfavourable difference

$$41,660$ unfavourable difference

$$40,330$ unfavourable difference