Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the question below. 
What is the direct materials variance between the actual results and the flexible budget?
Definitions:
Personality Functioning
Aspects of an individual's personality that influence their patterns of thought, feeling, and behavior in daily life.
Carl Jung
A Swiss psychiatrist and psychoanalyst who founded analytical psychology, known for concepts such as the collective unconscious and archetypes.
Individualism
A societal ideology that elevates the principle of personal freedom over the authority of groups or state mechanisms.
Birth Year
The year in which a person was born.
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