Europa Company manufactures only one product. Presented below is direct labor information for November.

Standard direct labor hours per unit of product		5.10
Number of finished units produced		4,400
Standard wage rate per direct labor hour (SP)	$	21.10
Total direct labor payroll for the period	$	434,970
Actual wage rate per direct labor hour worked (AP)	$	17.90

The direct labor flexible-budget variance for November, to the nearest dollar, was:

Multiple Choice

• $24,300 unfavorable.

• $39,246 unfavorable.

• $38,514 favorable.

• $77,760 favorable.

• 117006 favorable