Board Company's direct labor information for February is as follows:

Direct labor hours worked (AQ)	34,800
Standard direct labor hours for units manufactured (SQ)	36,500
Unfavorable direct labor rate variance	$ 17,400
Total payroll for direct labor	$ 452,400

The total direct labor flexible-budget variance in February was:

Multiple Choice

$3,850 favorable.

$14,587 favorable.

$38,650 favorable.

$38,650 unfavorable.

$49,387 favorable.