1 pts Question 13 TI 1 Beach Racinc developed standard costs for direct material and direct labor. The following information is from the static budget for 2018: 7,000 units Expected production and sales $ 630 Expected selling price per unit Total foxed costs $1.400.000 2018. Beach Bar Inc estimated the following standard costs for one of its major products, the canvas tote bag Standard Quantity Standard Price Standard Unit Cost Direct materials 10 pounds 58 per pound $80 Direct manufacturing labor 37 hours $50 per hour $185 During 2018, the actual number of units produced and sold was 4800, at an average selling price of 5720. The actual cost of direct materials used was $384.000 based on 60.000 pounds purchased at $6.40 per pound Direct manufacturing labor-hours actually used were 18,700, at the rate of 548 per hour. As a result actual direct manufacturing labor costs were $897,600. Actualfixed costs were $1,170,000. There were no beginning or ending inventories $ 680 Espected selling price per unit $1.400.000 Total fred costs In 2018. Beach Bag Inc. estimated the following standard costs for one of its major products, the canvas tote bag Standard Quantity Standard Price Standard Unit Cost $80 Direct material 10 pounds 58 per pound Direct manufacturing 37 hours $50 per hour $185 During 2018the actual number of units produced and sold was 4 800, at an average selling price of $720. The actual cost of direct materials used was $384000, based on 60.000 pounds purchased at $6.40 per pound. Direct manufacturing labor-hours actually used were 18,700, at the rate of 548 per hour. As a result, actual direct manufacturing labor costs were $897,600. Actual fixed costs were $1,170,000. There weren beginning or ending inventories What is the direct labor flexible budget variance? 5000 favorable 5422.900 Favorite 59.00 untable 5407 DOO vrable