How is direct labor hours from the original budget converted to direct labor hours in the flexed budget? I specifically don't get how 1.100hrs is calculated in the flexed budget.

Antonio plc makes product X, the standard costs of which are: Sales revenue Direct labour (2 hours) Direct materials (1 kg) Fixed overheads Standard profit (10) 1 The budgeted output for March was 1.000 units of product X; the actual output was 1.100 units, which was sold for 34.950. There were no inventories at the start or end of March. The actual production costs were: Direct labour (2.150 hours) Direct materials (1.170 kg) Fixed overheads 12.210 11.630 3.200 Required: Calculate the variances for March as fully as you are able from the available information, and use them to reconcile the budgeted and actual profit figures. Antonio plc Budget Actual Original Flexed Output (units) 1.000 1.100 1.100 (production and sales) Sales revenue 31.000 34.100 34.950 Direct labour (11.000) (12.100) (1.100 hrs) (12.210) (1.075 hrs) Direct materials (10.000) (11.000) (1.100 kg) (11.630) (1.170 kg) Fixed overheads (3.000) (3.000) (3.200) Operating profit 7000 8.000 7.910 Sales variances Volume (8.000 - 7.000) 1.000(F) Price 134.950 - 34.100) 850(F) Direct labour variances Efficiency (1.100 - 1.075) ~ 11.00 275(F) Rate (1.075 ~ 11.00) - 12.210 385(A)