Lehnertz Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During February, the company budgeted for 7, 100 units, but its actual level of activity was 7, 150 units.The company has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting: 
Actual results for February: 
The direct materials in the flexible budget for February would be closest to:
Definitions:
Direct Labor Costs
Expenses associated with employees who directly contribute to the production of goods or services.
Work in Process Inventory
Goods partially completed by a manufacturer but not yet ready for sale.
Administrative Expenses
Costs associated with the general management and administration of an organization, rather than production or sales.
Selling Expenses
Costs associated with the selling of a company's products or services, including advertising, sales commissions, and store maintenance.
Q11: The nurse is teaching a class on
Q33: A self-imposed budget is a budget that
Q81: Rogers Corporation is preparing its cash budget
Q93: Wesolick Clinic uses client-visits as its measure
Q119: Gandrud Kennel uses tenant-days as its measure
Q125: Waste on the production line will result
Q129: Lartey Corporation's cost formula for its selling
Q175: Eliezrie Corporation makes a product with the
Q208: Federick Clinic uses client-visits as its measure
Q299: Hagel Clinic uses client-visits as its measure