The actual and budgeted costs for Learner Corp.'s actual level of activity are as follows: Units produced Direct materials cost Direct labor cost VOH: Maintenance Power FOH: Grounds keeping Depreciation Actual Costs Budgeted Costs 1,500 1,500 $5,600 $5,080 1,620 1,500 735 635 270 230 1,470 500 1,240 500 Which of the following conclusions can be made based on the provided data? a. There is an unfavorable variance for maintenance. b. There is a favorable variance for direct materials cost. c. There is an unfavorable variance for grounds keeping. d. There is a favorable variance for direct labor cost.