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You have developed the following standard costs for direct material and direct labor for your product. In 2019, you estimated the following standard costs for

You have developed the following standard costs for direct material and direct labor for your product. In 2019, you estimated the following standard costs for one of your products, the 10-gallon cowboy hat.

Budgeted quantity Budgeted price

Direct materials 0.10 yards $60 per yard

Direct labor 0.05 hours $30 per hour

During June, you produced and sold 5,000 hats, purchasing and using 620 yards of direct materials at an average cost per yard of $64 and 276 direct manufacturing labor-hours at an average wage of $30.50 per hour.

June's direct labor flexible budget variance is ________.

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