The Following Information Is for Brankov Corporation:
Direct Materials (Measured

Multiple Choice

The following information is for Brankov Corporation:
Direct Materials (measured in pounds)
$\begin{array}{ll}\text { Standard price per unit of input } & \$ 20 \\\text { Actual price per unit of input } & \$ 18 \\\text { Standard inputs per unit of output } & 3 \text { pounds } \\\text { Actual units of input } & 8,300 \text { pounds } \\\text { Actual units of output } & 2,770 \text { units }\end{array}$
What is the flexible budget variance for direct materials?

A) $16,400 Favorable
B) $16,400 Unfavorable
C) $16,800 Favorable
D) $16,800 Unfavorable