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Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) 34,000 Standard direct labor hours for units manufactured (SQ) 36,000

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

Direct labor hours worked (AQ) 34,000
Standard direct labor hours for units manufactured (SQ) 36,000
Unfavorable direct labor rate variance $ 13,600
Total payroll for direct labor $ 462,400

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

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