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Consider the flexible budget information relating to direct labor costs for LLC Ltd.: 58,000 units 60,000 units 70,000 units Machining $3.30 per unit $191,400 $198,000

Consider the flexible budget information relating to direct labor costs for LLC Ltd.:

58,000 units

60,000 units

70,000 units

Machining

$3.30 per unit

$191,400

$198,000

$231,000

Finishing

$2.20 per unit

127,600

132,000

154,000

$319,000

$330,000

$385,000

Logans actual production was 71,000 units and the related cost was $370,500. What is the direct labor variance?

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