please include work i would like to understand, thank you!

Board Company's direct labor information for February is as follows: Direct labor hours worked (AQ) Standard direct labor hours for units manufactured (SQ) Unfavorable direct labor rate variance Total payroll for direct labor 37,200 39,000 18,600 $ 558,000 The total direct labor flexible-budget variance in February was: Multiple Choice $44,700 unfavorable. 0 $44,700 favorable. $7,500 favorable. O $56,086 favorable $18,886 favorable