Question 14 Vaughn Company prepared the following data in its static budget based on 205000 machine hours: Direct Materials Direct Labour Variable Overhead Fixed Overhead $ 451000 222000 1120000 2098000 Actual Results: Machine Hours Direct Materials Direct Labour Variable Overhead Fixed Overhead 215000 hours $471000 246000 1152000 2112000 What was the difference between the actual and budgeted Direct Material costs at the actual level of activity? $20000 unfavourable $20000 favourable $2000 unfavourable O $2000 favourable