QUESTION 25 Amherst Inc. produces markers. Due to an ink shortage the direct material costs to produce markers increased. Amherst Inc.'s actual material cost for the period was $64,000. Their actual direct labor cost remained unchanged at $45,000. Their flexible budget's direct material cost for the actual volume achieved was 550,000 What is the flexible budget variance for direct material? O a $19,000 (F) Ob 559,000 (U) OC. $14,000 (U) Od. $19,000 (U)