Prokp Co.'s records for April disclosed the following data relating to direct labor:
	Actual labor cost/payroll for April					$19,000
	Labor rate variance					$3,800	favorable
	Labor efficiency variance					$2,310	unfavorable
	Actual direct labor hours worked (AQ)					1,000
Prokp's total flexible budget variance cost for the output in April was:
$1,490 unfavorable
$2,310 unfavorable
$3,800 favorable
$1,490 favorable
$1,990 favorable