Minmax Co.'s direct labor information for February is as follows:
Direct labor hours worked (AQ) | 33,800 | |||
Standard direct labor hours for units manufactured (SQ) | 36,500 | |||
Unfavorable direct labor rate variance | $ | 16,900 | ||
Total payroll for direct labor | $ | 456,300 | ||
The total direct labor flexible-budget variance in February, to the nearest dollar, was:
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