The following information is for direct labor cost for X Company for 2016:

Budgeted labor hours per unit of product 3.2

Budgeted hourly wage rate $13.70

Budgeted production 5,110 units

Actual labor hours per unit of product 2.8

Actual hourly wage rate $13.90

Actual production 4,290 units

1. What was the direct labor static budget for 2016?

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)?