Figliola Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 6,700 units, but its actual level of activity was 6,680 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:
Data used in budgeting:
Actual results for October: 
-The direct materials in the flexible budget for October would be closest to:
Definitions:
Infographics
Visual representations of information or data, designed to make complex information more accessible and understandable.
Visual Representations
The use of images, diagrams, and other visual elements to convey information or represent data graphically.
Facial Action Coding System (FACS)
A comprehensive system for categorizing the physical expression of emotions by the movement of facial muscles.
Muscle Movements
The actions resulting from the contraction and relaxation of muscles, facilitating bodily motion.
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