You are in the process of determining the direct labor budgetary variances for the quarter. The managerial accountant provided you with the static budget and actual amounts, as outlined below:

Standard: $8,000$ direct labor hours at $$42\mathrm{.}00$ per hour

Actual: $7,200$ direct labor hours at $$38\mathrm{.}00$ per hour

What are the total direct labor costs under a flexible budget?

You are in the process of determining the direct labor budgetary variances for the quarter. The managerial accountant provided you with the static budget and actual amounts, as outlined below:

Standard: $8,000$ direct labor hours at $$42\mathrm{.}00$ per hour

Actual: $7,200$ direct labor hours at $$38\mathrm{.}00$ per hour

What are the total direct labor costs under a flexible budget?