Europa Company manufactures only one product. Presented below is direct labor information for November Standard direct labor hours per unit of product Number of finished units produced Standard wage rate per direct labor hour (SP) Total direct labor payroll for the period Actual wage rate per direct labor hour worked (AP) 4.19 5,200 $ 20.10 $393,770 $ 16.90 The direct labor flexible-budget variance for November, to the nearest dollar, was