The atandand cost of Product B ineludet 2 units of direct materias at $4 per uni. Duing dune. 20650 units of dicect matoriala were purchased and used at a cost of 94.5 per unt 10 aroduce 10400 units of Product 8 Compute the vanance requested below and indicate whether the variance is faverable or unfavorable, by indicating U or F. Place the latter by the number, OO NOT add a spaci Example, if the variance is 100 unlavorable, eniter 100U (DO NOT PUT 100U ) The Direct Materialy spending variance is 5