Elementary T's is a local clothing shop that makes a variety of soft colorful t shirt styles for idds. Below is some actual vs. budget information for Elementary's t-shirts for the month of December Assume no beginning/ending Inventories for simplicity Data for the Month of December T shirts made and sold Selling price per t-shirt Yards of fabric per t shit Cost per yard of fabric Time in hours to sewone t shirt Cost of direct labor (per hour) Variable overhead costs Kutilities, sewing machine maintenance etc. Fixed overhead costs Istorrent Insurance Static Actual Hudget 3.500 2.250 59 $10 1.1 11 $1.30 $165 os 04 $15 $16 3.200 $3,000 34,800 4,900 What is the exible budget variance for direct labor? $3,850U $1.600 U 51.600F 53.8501