Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the question below. 
What is the direct labor variance between the actual results and the flexible budget?
Definitions:
Agreed Meaning
Shared understanding among individuals or groups about the interpretation of a term or concept.
Ratio Analysis
In Burke’s dramatistic analysis, this means examining the relative significance of each pentad unit (act, scene, agent, agency, purpose) in any situation.
Pentad Unit
A group or collection of five units, often used in the study of linguistics or qualitative research as a structural component.
Structure and Properties
The organization and intrinsic attributes of something that determine its behavior under various conditions.
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