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Based on the Information Given for a Variance, Indicate Whether

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Based on the information given for a variance, indicate whether the variance is favorable or unfavorable.  Item to classify  Flexible budget  Actual  Variance - Favorable or  Unfavorable?  Cost of direct materials $30,000$31,200\begin{array} { | l | l | l | l | } \hline \text { Item to classify } & \text { Flexible budget } & \text { Actual } & \begin{array} { l } \text { Variance - Favorable or } \\\text { Unfavorable? }\end{array} \\\hline \text { Cost of direct materials } & \$ 30,000 & \$ 31,200 & \\\hline\end{array}


Definitions:

Cardiovascular Disease

A class of diseases that involve the heart or blood vessels, such as coronary artery disease, hypertension, and stroke, often related to atherosclerosis.

Diets

Controlled or regulated food and drink intake planned for nutritional, weight management, or medical reasons.

Hypertension

Sustained, above normal, mean arterial blood pressure.

Diabetes Mellitus

A chronic condition characterized by high levels of sugar in the blood due to the body's inability to produce or properly use insulin.

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