Direct material. 5 pounds at $11 per pound. $55

Direct labor 3 hours @$12 per hour. $36

Variable overhead 3 hours @$7 per hour. $21

Total standard variable cost per unit. $112

Advertising. $280000 fixed cost per month. Sales salaries and commissions $260000. Variable cost per sold units $20.oo shipping expenses $11.00

The planning budget for march production and selling 21000 units. Actual product and sold26600 units

Purchased 154000 pounds of raw material at$9.50 per pound

Direct laborers worked 63000 Hours @$13 per hour

Manufacturing overhead for month. $510930 Total advertising,sales,salaries,commissions and shipping expenses $286000,$495000,and 195,000

What is the direct labor cost would be including in the company flexible budget for March? What is the direct labor efficiency variance for March? What variable manufacturing overhead cost would be included in the company flexible budget for March?