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

Budgeted labor hours per unit of product		2.6
Budgeted hourly wage rate		$10.90
Budgeted production		4,110 units
Actual labor hours per unit of product		2.2
Actual hourly wage rate		$11.10
Actual production		4,700 units

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

b. What was the direct labor flexible budget variance for 2016 (a positive number means a favorable variance; a negative number means an unfavorable variance)?