13 Flexible budget LO8 Coffs Harbour Pineapple Corp. produces pineapple sweets. The company currently uses a static budget process. The company's controller prepared the following budget for April's production Estimated production Direct labour per box Direct labour required for estimated 24000 boxes 4 minutes 1600 hours production Average direct labour rate per hour Estimated direct labour cost $12.50 $20000 Actual production during April was 26400 boxes and actual direct labour cost was $22 850 Required Prepare a flexible budget for Coffs Harbour Pineapple Corp that shows the projected direct labour cost and any difference between the budget and actual labour cost