Gene Industries, Inc. $($GII$),$ developed standard costs for direct material and direct

labor. In $2019,$ GIl estimated the following standard costs for one of their major

products, the $30-$gallon heavy$-$duty plastic container.

During July, Gll produced and sold $3,000$ containers using $1,000$ pounds of direct

materials at an average cost per pound of $$19$ and $625$ direct manufacturing labor

hours at an average wage of $$11\mathrm{.}75$ per hour.

Compute flexible$-$budget variance for direct labor in July.

a$)$ $$375\mathrm{.}00$ unfavorable

b$)$ $$131\mathrm{.}25$ favorable

c$)$ $$143\mathrm{.}75$ unfavorable

d$)$ $$1,000$ favorable