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The following information was compiled by Wildhorse Company: Expected volume of production 110,000 units Actual level of production 105,000 units Budgeted fixed overhead $220,000 Actual

The following information was compiled by Wildhorse Company:

Expected volume of production 110,000 units
Actual level of production 105,000 units
Budgeted fixed overhead $220,000
Actual fixed overhead $228,150
Variable overhead rate per direct-labour hour $8
Actual variable overhead $406,000
Standard direct-labour hours allowed per unit produced 0.5 hour
Standard direct-labour rate per hour $8.05
Actual direct-labour hours of input 52,400 hours
Actual direct-labour rate per hour $8.10

Compute the following variances:

Direct-labour flexible-budget variance $______ (Favourable/Unfavourable/neither)

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