what would the sales volume activity variance for direct materials be?

John's Golf Club Corporation produces golf clubs. In July, it expected that the cost of direct. materials would amount to $75 for each set of golf clubs produced. Although the comparty had expected to produce 13,000 sets of golf clubs during July, the company actually only produced 12,350 sets of golf clubs. The actual cost of direct materials per set of golf clubs amounted to $78. What is the flexible budget (spending) variance for direct materials? $37,050 Favorable $37,050 Unfavorable $50,700 Favorable $50,700 Unfavorable None of the above