Questions 1 and 2 refer to the following information The following information is for direct labor cost for X Company for 2016:

Budgeted labor hours per unit of product		4
Budgeted hourly wage rate		$12.10
Budgeted production		5,830 units
Actual labor hours per unit of product		3.7
Actual hourly wage rate		$12.40
Actual production		5,280 units

1. What was the direct labor static budget for 2016?

2. What was the direct labor flexible budget variance for 2016 (a positive number means a favorable variance; a negative number means an unfavorable variance)?