Hanekamp Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During August, the company budgeted for 5,400 units, but its actual level of activity was 5,440 units. The company has provided the following data concerning the formulas to be used in its budgeting: 
-The direct materials in the flexible budget for August would be closest to:
Definitions:
Sales Revenues
Revenue generated through the sale of products or services within a specific timeframe.
Value Basis
A method for assessing the value of assets, typically the original cost of the asset adjusted for factors such as depreciation.
Lumber Mill
A facility where logs are cut into timber, undergoing processes from debarking to sawing and sometimes further processing.
Board Feet
A volume measurement used in the lumber industry, equivalent to a piece of wood that is one foot long, one foot wide, and one inch thick.
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