Totes to Go, Inc. developed standard costs for direct material and direct labor. The following information is from the static budget for 2018: Expected production and sales Expected selling price per unit Total fixed costs 7,000 units $ 680 $1,400,000 In 2018, Totes estimated the following standard costs for one of its major product, the canvas tote bag Standard Quantity Standard Price Standard Unit Cost Standard Quantity Standard Price Standard Unit Cost 10 pounds Direct materials Direct manufacturing labor S 8 per pound $50 per hour $ 80 $185 3.7 hours During 2018, the actual number of units produced and sold was 4,800, at an average selling price of $720. The actual cost of direct materials used was $392,700, based on 66,000 pounds purchased at $5.95 per pound. Direct manufacturing labor-hours actually used were 18,300, at the rate of $48 per hour As a result, actual direct manufacturing labor costs were $878,400. Actual fixed costs were $1,170,000. There were no beginning or ending inventories. What is the direct labor flexible budget variance? What is the direct labor flexible budget variance? $ 9,600 favorable $407,000 favorable $ 416,600 favorable $422,900 favorable