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The following data for the Pan Garden Supplies Company pertains to the production of 2,000 garden spades during March. The spade consists of a wooden

image text in transcribed The following data for the Pan Garden Supplies Company pertains to the production of 2,000 garden spades during March. The spade consists of a wooden handle and a metal forged tool that comes in contact with the ground. Direct Materials (all materials purchased were used): Standard cost: $1.00 per handle and $3.00 per metal tool. Total actual cost: $9,000. Direct Materials efficiency variance was $500 unfavorable. Direct Manufacturing Labor: Standard cost is 5 garden spades per hour at $20.00 per hour. Actual cost per hour was $21.00. Direct Labor efficiency variance was $500 favorable. What is the total direct materials flexible-budget variance

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