1. A company has the following information for Job Alpha during July:

Units produced 257

Actual materials used 1,722 lbs.

Actual materials cost $ 5.85 per lb.

Actual labor hours incurred 771

Actual labor rate $ 14.25 per hour

Work in process, July 1 $ 4,000

Work in process, July 31 $ -

The company applies manufacturing overhead to jobs based on direct labor hours. Additional information for the company in July is as follows:

Total estimated labor hours 2,170

Standard materials per unit 7lbs.

Standard materials cost $ 5.50 per lb.

Standard labor hours per unit 2.80

Standard labor rate $ 15.00 per hour

Standard variable overhead $ 3.00 per labor hour

Standard fixed overhead $ 2.00 per labor hour

*based on 35,000 labor hours

Actual total output in units 755

Actual total labor hours 2,454

Actual variable overhead $ 3.40 per labor hour

Actual total fixed overhead$ 4,040

a. Calculate the July direct labor flexible budget for Job Alpha

b. Calculate the July direct labor flexible budget variance for Job Alpha