Norweigian Cruise Line (NCL) hires gourmet chefs for their signature Alaska cruises. NCL has a direct labor standard of 2 hours per meal cooked. Each employee has a standard wage rate of $30.50 per hour. During August, NCL paid $140,054 to employees for 4,780 hours worked. 2,640 meals were cooked during August. What is the flexible budget amount for direct labor?

Nutella Chocolate Spread Company makes high quality spreads for bread. They have a direct labor standard of 4 hours per unit of output. Nutella's employees have a standard wage rate of $11.50 per hour. During February, Nutella. paid $100,000 to employees for 9,150 hours worked. 2,410 units were produced during February. What is the direct labor rate variance?