Previous Page Page 17 of 38 Question 17 (2.5 points) Point, Inc. produces men's shirts. The following budgeted and actual amounts are for 20X9 Cost Budget at 2.500 units Direct materials Actual Amounts at 2.800 units $65.000 $75,000 Direct labor 70,000 78,000 Fixed overhead 35.000 34.500 What is the state budget report difference for direct material? 10,000 favorable 2,200 favorable 2,200 unfavorable 10,000 unfavorable