Lucky Company's direct labor information for the month of February is as follows:

Actual direct labor hours worked (AQ)		52,500
Standard direct labor hours allowed (SQ)		56,000
Total payroll for direct labor	$	840,000
Direct labor efficiency variance	$	51,800

The direct labor flexible-budget variance for February (rounded to the nearest dollar) was:

Multiple Choice

• $114,800 unfavorable.

• $32,900 unfavorable.

• $37,393 unfavorable.

• $11,200 unfavorable.

• $42,700 unfavorable.