Use the following information to complete variance analysis for Maple Co. Budgeted Units 40,000 Budgeted Selling Price $55 Budgeted Direct Labor (3 hours @ $13/hour $39 per unit Actual Direct Labor Hours 120,000 Actual Cost of Direct Labor $1,530,000 Actual Selling Price $50 Budgeted Direct Materials (4 lbs @ $3/lb) $12 per unit Actual Direct Materials Used Actual Units Actual Cost of Direct Materials Used 189,000 42,000 units $491,400 What is the Direct Materials Variance? Please enter your answer as a positive number. You will not be able to answer whether the variance is favorable or unfavorable. Just including the numeric answer is complete for this question. swered Answers 12,600 (with margin: 0)