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		3.8
Budgeted hourly wage rate		$13.80
Budgeted production		4,380 units
Actual labor hours per unit of product		3.6
Actual hourly wage rate		$14.30
Actual production		4,850 units

1. What was the direct labor static budget for 2016? $229,687

You are correct. Your receipt no. is 152-9664

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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)?