Questions $4$ through $17$ are based on the following information:

Jax Inc. produces paddleboards that are popular with beach rental stores. Jax uses standard costing, and in $2023$ they estimated that they would make $4,200$ paddleboards. Jax estimated the following standard costs for materials and labor for each paddleboard.

$\backslash$table$[[,$Standard Quantity per Unit,Standard Price$],[$Direct materials,$32$ square feet,$$1\mathrm{.}60$ per square foot$],[$Direct labor,$2$ hours per unit,$$17\mathrm{.}00$ per hour$]]$

During $2023$ Jax actually produced and sold $4,100$ paddleboards. During $2023$ Jax purchased and used $137,000$ square feet of material. The average cost of the material was $$1\mathrm{.}55$ per square foot. $7,900$ hours of direct labor were used during the year with an average rate of $$18\mathrm{.}25$ per hour.

Jax allocates manufacturing overhead to production based upon feet of direct materials used. Jax estimated that variable manufacturing overhead costs would be $$268,800$ and fixed manufacturing overhead costs would be $$470,400.$ Actual VMOH costs incurred were $$261,300$ and actual FMOH costs incurred were $$473,000.$

Question $8$

$5\mathrm{.}27$ pts

What is the direct labor flexible$-$budget variance?

$$4\mathrm{.}775$ Unfavorable

$$4,775$ Favorable

$$1,375$ Unfavorable

$$1,375$ Favorable

$$3,400$ Unfavorable

$$3,400$ Favorable

Question $9$

$5\mathrm{.}27$ pts

What was the static budget amount for direct materials?