Camden Products Inc. manufacturers travel accessories. The companys controller has prepared the following static budget of one of the product lines for the month of November: Estimated production 1000 units Direct labour per unit 12 minutes Direct labour required for estimated production 200 hours

Average direct labour rate per hour $ 9

Estimated direct labour cost $1800

Actual production during November was 1 300 units and actual direct labour cost was $2520.

If Camden prepares a flexible budget for November, direct labour cost is estimated to be: