Question:At 9,000 direct labor hours, the flexible budget for indirect materials is $27,000. If $28,000 of indirect materials costs are incurred at 92,00 direct labor hours, the flexible budget report should show the following difference for indirect materials: 

A $1000 unfavorable. 

B $1000 favourable. 

C $400 favourable. 

D $400 unfavourable. 

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