1. McCourt Inc. manufacturers a unique product. The companys controller has prepared the following static budget for the month of February:

   Estimated production 300 units Direct labour per unit 1 hour Direct labour required for estimated production 300 hours Average direct labour rate per hour $10 Estimated direct labour cost $3000

   Actual production during February was 275 units and actual direct labour cost was $2900.

   If McCourt prepares a flexible budget for February, direct labour cost is estimated to be:

   		$3165
   		$2900
   		$3000
   		$2750