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:
Deontological Evaluation
A moral philosophy approach that judges the morality of an action based on rules, emphasizing the inherent rightness or wrongness of actions.
Ethical Dilemma
A situation in which a person must choose between two or more conflicting moral principles, making the correct choice inherently difficult.
Universal Law
A principle or rule that is thought to be applicable everywhere and always, governing conduct or phenomena.
Rational Creatures
Beings capable of reasoning, making informed decisions, and understanding the implications of their actions, often applied in philosophical contexts to distinguish humans from other animals.
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