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Part 4 Lucky Company's direct labor information for the month of February is as follows: Actualdirectlaborhoursworked(AQ)Standarddirectlaborhoursallowed(SQ)TotalpayrollfordirectlaborDirectlaborefficiencyvariance72,50075,000$870,000$27,500 The total standard direct labor cost allowed for February was: Part 5 Board Company's direct labor information for February is as follows: Directlaborhoursworked(AQ)Standarddirectlaborhoursforunitsmanufactured(SQ)UnfavorabledirectlaborratevarianceTotalpayrollfordirectlabor36,50038,00014,600$532,900 The standard direct labor rate per hour (SP) for February was: Part 6 Board Company's direct labor information for February is as follows: Directlaborhoursworked(AQ)Standarddirectlaborhoursforunitsmanufactured(SQ)UnfavorabledirectlaborratevarianceTotalpayrollfordirectlabor34,80036,50017,460$452,400 The total direct labor flexible-budget variance in February was