industries has prepared a budget for september, with production of $20,000 units of its product.Each unit requires 2.5 hours of direct labour at a cost of $28.00 per hour. Actual production for the month was 18,750 units,with an actual labour rate of $29.50 per hour.Industry reported an unfavourable drect labour rate variance of $78,750 and an unfavourable direct labour flexible budget variance of $236,250 for the month off September.How many hours are actually used during the month.