Vicky has a t-shirt shop.

Her plan for 2023 was to sell 1,000 t-shirts for $70 each. Each t-shirt is budgeted to use $10 of direct material and $20 of direct labour.

At the end of 2023, Vicky goes through the accounting records to evaluate the business and make plans for the next year. Vicky has sold 900 t-shirts and has an actual direct labour cost of $33,500.

Is the flexible budget variance for labour favourable or unfavourable?