Use the Following Performance Report for a Cost Center of the Dry

Multiple Choice

Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the questions below.
Using the information provided for Dry Cat Food division.
-What is the direct materials variance between the actual results and the flexible budget?

A) $14 (U)
B) $14 (F)
C) $30 (U)
D) $30 (F)