Minmax Co.'s direct labor information for February is as follows:

Direct labor hours worked (AQ)		34,800
Standard direct labor hours for units manufactured (SQ)		36,500
Unfavorable direct labor rate variance	$	17,400
Total payroll for direct labor	$	452,400

The total direct labor flexible-budget variance in February, to the nearest dollar, was:

Multiple Choice

• $3,850 favorable.

• $14,587 favorable.

• $38,650 favorable.

• $38,650 unfavorable.

• $49,387 favorable.