Kekiwi Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During January, the company budgeted for 6,900 units, but its actual level of activity was 6,910 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for January:Data used in budgeting: 
Actual results for January:
The direct materials in the flexible budget for January would be closest to:
Definitions:
Gender Typing
The process by which individuals come to acquire the attributes, behaviors, and roles typically associated with their biological sex within their culture.
Take Care
To be cautious, pay attention, or assume responsibility, often used as a farewell or to express concern for someone's well-being.
Stay Home
The act of remaining in one's home or residence, often advised for health, safety, or personal reasons.
Clean
The state of being free from dirt, marks, or unwanted matter, often achieved through washing, wiping, or purifying.
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