q11. Due by 1:45pm est usa. No extensions.

Powers Company prepared static budget for May with an expectation of producing and selling 10,000 units. Assume that the standard cost to make one finished unit includes 4 hour of direct labor at $7 per hour. During May, 44,000 direct labor-hours were worked, 10,500 units of product were manufactured, and total direct labor cost was $330,000.

1. What did Powers budget for May direct labor costs (the static budget amount)?
2. How much would Powers spend on direct labor in May to have a zero flexible budget variance?