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34. At 9,000 direct labor hours, the flexible budget for indirect materials is $18,000. If $18,700 are incurred at 9,200 direct labor hours, the flexible budget report should show the following difference for indirect materials: 300 unfavorable 35. The following information is taken from the production budget for the first quarter: Beginning inventory in units 228,000 Sales budgeted for the quarter Production capacity in units 236,000 during the quarter if the company How many finished goods units should be produced desires 1,600 units available to start the next quarter? 229,000 units