The monthly fixed cost element of indirect labor for jf Company is $15,000 and the variable element is $13/hour. During May, production was 5,000 units. Indirect labor costs were

$82,015.67.

What is the amount of budget variance for indirect labor for the month? _____________________

What would be the expected indirect labor costs for the following levels of activity

# of units Produced:	Expected indirect labor costs:
4000
4500
5500
6000