Coffs Harbour Pineapple Corp. produces pineapple sweets. The company currently uses a static budget process. The company's controller prepared the following budget for April's production: Estimated production 24000 boxes Direct labour per box 4 minutes Direct labour required for estimated 1600 hours production Average direct labour rate per hour $12.50 Estimated direct labour cost $20000 Actual production during April was 26400 boxes and actual direct labour cost was $22 850. Required Prepare a flexible budget for Coffs Harbour Pineapple Corp that shows the projected direct labour cost and any difference between the budget and actual labour cost.