Tommy's Toys produces two types of toys: trains and dolls. Tommy's uses stainless steel to manufacture the trains and plastic to manufacture the dolls. Information regarding the usage of steel and plastic for the past year follows:
![742_68-B-M-A-C-M (477).png](https://secure.tutorsglobe.com/CMSImages/742_68-B-M-A-C-M (477).png)
1. What is the direct materials flexible budget variance for steel used to manufacture the trains?
A) $419 unfavorable
B) $419 favorable
C) $831 unfavorable
D) $831favorable