Actual results for the year were 33000 units, reflected in the following income statement: $2277000 Sales Variable costs Direct material 528000 445500 Direct labor Overhead 468600 1442100 834900 Total variable costs Contribution margin Fixed costs Overhead 67200 Rent 48800 Insurance 32100 17000 Advertising Total fixed costs Operating income 165100 $ 669800 What is the flexible budget variance for direct labor? O $16500 favorable O $16500 unfavorable O $39000 unfavorable O $22500 favorable Actual results for the year were 33000 units, reflected in the following income statement: $2277000 Sales Variable costs Direct material 528000 445500 Direct labor Overhead 468600 1442100 834900 Total variable costs Contribution margin Fixed costs Overhead 67200 Rent 48800 Insurance 32100 17000 Advertising Total fixed costs Operating income 165100 $ 669800 What is the flexible budget variance for direct labor? O $16500 favorable O $16500 unfavorable O $39000 unfavorable O $22500 favorable