Use the following information to complete Problems 8, 9, and 10 (all of which are on the next page; feel free to use this page to show your work) A company expected to sell 20,000 units of its product during a month, but actually sold 19,000 units. The company expected the cost of direct labor to be $30 per unit, but the actual cost of direct labor was $32 per unit. Problem 8 (10 points) What is the master (static) budget variance for direct labor? Indicate whether the variance is favorable or unfavorable. Problem 9 (10 points) What is the flexible budget (spending) variance for direct labor? Indicate whether the variance is favorable or unfavorable. Problem 10 (10 points) What is the sales volume (activity) variance for direct labor? Indicate whether the variance is favorable or unfavorable