Raum, Inc. is looking for the performance. The company compare the best for the you with the cave been collectible Ramin had the following bed data Un sales for 2018 Vest production for 2018 26.500 Budgeted fixed overhead for 2018 Supervision Depreciation Rent 2.000 100) Budgeted variable costs per unn Direct materials Direct labor $0.15 Supplies 0.20 Indirect labor 0.02 Power 005 The following actually occurred 0.02 Actual unit sales for 2018 Actual unit production for 2018 24,000 28.000 Actual fixed overhead for 2018 Supervision Depreciation $ 850 Rent 2,000 SWS Actual variable costs Direct materials Direct labor $3,500 Supplies 4,900 Indirect labor 530 Power 1.250 470 The static budget variance for direct materals is Select one a. $100 U. b. $400 F C. S400 U. d $100 F