M23-19. Direct Labor Variances
Advanced Micro Devices develops high-performing computing products. Assume one of its processors, Ryzen 7 Pro, has a standard labor time of 0.25 hours and a standard labor rate of $20 per hour. During February, the following activities pertaining to direct labor for Ryzen 7 Pro were recorded:
Direct labor hours used...............................................................................................................	64,000
Direct labor cost...........................................................................................................................	$1,248,000
Units of Ryzen 7 Pro manufactured...........................................................................................	250,000
Required
a. Determine the labor rate variance. b. Determine the labor efficiency variance. c. Determine the total flexible budget labor cost variance.
Standard labor time (hours)	0.25
Standard labor rate (per hours)	$20
Standard hours	62,500
Labor rate variance	$32,000
Labor efficiency variance	($30,000)
Total flexible budget labor cost variance

Need help figuring out the Total flexible labor cost variance.