Budgeted Direct Labor (3 hours @ $13/hour $39 per unit Actual Direct Labor Hours 120,000 Actual Cost of Direct Labor $1,530,000 Actual Selling Price $50 Budgeted Direct Materials (4 lbs @ $3/lb) $12 per unit Actual Direct Materials Used 189,000 Actual Units 42,000 units Actual Cost of Direct Materials Used $491,400 What is the Flex Budget Variance? Please enter your answer as a positive number. You will not be able to answer whether the variance is favorable or unfavorable. Just including the numeric answe