he following information is for direct labor cost for X Company for 2016:

Budgeted labor hours per unit of product		2.2
Budgeted hourly wage rate		$11.80
Budgeted production		5,640 units
Actual labor hours per unit of product		1.7
Actual hourly wage rate		$12.30
Actual production		6,410 units

1. What was the direct labor static budget for 2016?

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2. What was the direct labor flexible budget variance for 2016 (a positive number means a favorable variance; a negative number means an unfavorable variance)?