the direct materials in the flexible budget for May would be closest to?

Plechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 7400 units, but its actual level of activity was 7350 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May Data used in budgeting Fixed element Variable element per month per unit Revenue $0 $ 34.90 Direct labor $ 5,50 Direct materials 0 13.40 Manufacturing overhead 31,000 2.40 Selling and administrative expenses 26,200 0.20 Total expenses $ 57,200 $21.50 Actual results for May Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 257,800 $ 39,870 $ 99,898 $ 47,000 $ 30,540 The direct materials in the flexible budget for May would be closest to Multiple Choice O $100,620 $98,490 $99,160 $99,775