Vaughn Company prepared the following data in its static budget based on 113250 machine hours: Direct Materials $ 453000 Direct Labour 227000 Variable Overhead 1126000 Fixed Overhead 2095000 Actual Results: Machine Hours 123250 hours Direct Materials $480000 Direct Labour 247000 Variable Overhead 1155000 Fixed Overhead 2108000 What was the difference between the actual and budgeted Direct Material costs at the actual level of activity? What was the difference between the actual and budgeted Direct Material costs at the actual level of activity? O $27000 unfavourable O $13000 favourable $13000 unfavourable O $27000 favourable