Sheffield Company prepared the following data in its static budget based on 112750 machine hours:

Direct Materials	$ 451000
Direct Labour	221000
Variable Overhead	1120000
Fixed Overhead	2095000
Actual Results:
Machine Hours	122750 hours
Direct Materials	$477000
Direct Labour	240000
Variable Overhead	1152000
Fixed Overhead	2107000

What was the difference between the actual and budgeted Direct Material costs at the actual level of activity?

$26000 unfavourable

$26000 favourable

$14000 unfavourable

$14000 favourable