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What was the direct labor flexible budget variance for 2014 (a positive number means a favorable variance; a negative number means an unfavorable variance)? Budgeted

What was the direct labor flexible budget variance for 2014 (a positive number means a favorable variance; a negative number means an unfavorable variance)?

Budgeted hours per unit 4
Budgeted hourly wage rate $13.00
Budgeted production 4840
Actual production 5450
Actual cost $185,000

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