The following information was compiled by Kingbird Company: Expected volume of production 105,000 units Actual level of production 99,000 units Budgeted fixed overhead $210,000 Actual fixed overhead $217,840 Variable overhead rate per direct-labour hour $9 Actual variable overhead Standard direct-labour hours allowed per unit produced Standard direct-labour rate per hour $401,300 0.5 hour $8.00 Actual direct-labour hours of input Actual direct-labour rate per hour 48,400 hours $8.25 Compute the following variances: (a) Direct-labour flexible-budget variance. Direct-labour flexible-budget variance eTextbook and Media GA Unfavourable Favourable Nelther Favourable nor Unfavourable