Mandy Company has the following information from last month: Standard direct labor hours allowed for units produced (SQ) Actual direct labor hours worked (AQ) Direct labor efficiency variance, favorable (F) Total payroll 5,100 5,000 $ 4,000 $227,500 What was Mandy's direct labor flexible-budget variance for the month, rounded to the nearest dollar? $51,550 favorable. $107,650 favorable. $55,550 favorable. $27,500 unfavorable. $23,500 unfavorable