Sheldon Company manufactures only one product and uses a standard cost system. During the past month, manufacturing operations for the company had the following variances: direct labor rate variance = $30,000 favorable; direct labor efficiency variance = $50,000 unfavorable. Sheldon allows 5 standard direct labor hours per unit produced, and its standard direct labor hourly pay rate is $50. During the month, the company used 25% more direct labor hours than the standard allowed for the output achieved. What was the direct labor flexible-budget (FB) variance for the month (rounded to the nearest dollar)? Multiple Choice 0 $20,000 unfavorable. 0 $25,000 unfavorable. 0 $37,500 favorable. 0 () $62,500 unfavorable. 0 O $80,000 unfavorable