please provide an explanation. thank you

Budgeted Costs The budget was to manufacture and sell 6,200 units Direct Materials: 4 pounds per unit @ $2.00 per pound Direct Labor: 1.5 hours per units @ $15 per hour The company sold 5,000 units and had the following costs: Direct Materials: 19,500 pounds that cost $41480 Direct Labor 8.000 hours that cost $118.900 9. Actual Cost of Direct Labor 10. Flexible Budget for Direct Labor 11. Flexible Budget Variance for Direct Labor 12. Flex Budget Variance on DL-Favorable or Unfavorable