The Valenti Company uses flexible budgeting for cost control. Valenti produced 12,100 units of product during October, incurring indirect material costs of $14,700. Its master budget reflected indirect material costs of $202,500 at a production volume of 150,000 units. What was the flexible budget variance for the indirect material costs in October? O O $400 unfavorable. $1,635 favorable O $400 favorable $2,175 favorable