Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials $(5$ kilograms $\backslash$times $$12$ per kilogram$)=$ $$60$ per unit; direct labor $(3\mathrm{.}5$ hours per unit $\backslash$times $$20$ per hour$)=$ $$70$ per unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December:

In$-$process beginning inventory None

In$-$process ending inventory$80\%$ complete as to labor $1,150$ units

Units completed during the period $7,080$ units

Budgeted output $7,770$ units

Purchases of materials $($in kilograms$)49,500$

Total actual direct labor cost incurred $ $560,900$

Direct labor hours worked $($AQ$)28,400$ hours

Materials purchase$-$price variance $ $11,385$ favorable

Increase in materials inventory in December $6,300$ kilograms

The direct labor flexible$-$budget variance for December was:

Multiple Choice

$$900$ unfavorable.

$$7,100$ favorable.

$$16,100$ unfavorable.

$$10,528$ unfavorable.

$$7,800$ unfavorable.