The BlueGum Hotel predicted $12,000 in variable labour costs and room revenue of $220,000 from 2,000 room sales in its static budget for January. The hotel actually sold 1,800 rooms and incurred $10,000 in variable labour costs in January. What would be recorded in the BlueGum hotel's flexible budget for variable labour costs in January? $800 (unfavourable). $2,000 (favourable). $2,000 (unfavourable). $800 (favourable)